T.C. Memo. 2000-338
UNITED STATES TAX COURT
ESTATE OF MARIE A. BIES, DECEASED, LARRY D. DUNN, PERSONAL
REPRESENTATIVE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3159-99. Filed November 2, 2000.
Raymond D. Rossini, for petitioner.
Jack M. Forsberg, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
PARR, Judge: Respondent determined a deficiency of $129,866
in the estate's Federal estate tax.
The sole issue for decision1 is whether annual transfers of
1In the notice of deficiency, respondent disallowed certain
funeral and administrative expenses and determined values for the
Mueller-Bies Funeral Home, Inc. stock and other property that
(continued...)
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