T.C. Memo. 1999-396
UNITED STATES TAX COURT
ESTATE OF CONSTANCE R. GRANT, DECEASED, P. WALKER
GRANT, JR., PERSONAL REPRESENTATIVE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3818-98. Filed December 7, 1999.
P. Walker Grant, Jr. (personal representative), for peti-
tioner.
Elise F. Alair and Bradford A. Johnson, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: Respondent determined a deficiency of
$15,248 in Federal estate tax (estate tax) with respect to the
estate of Constance R. Grant (the estate). The issue remaining
for decision is whether the estate is entitled to deduct certain
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