T.C. Memo. 2000-242
UNITED STATES TAX COURT
ESTATE OF FRED O. GODLEY, DECEASED, FRED D. GODLEY,
ADMINISTRATOR CTA, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 19880-94. Filed August 4, 2000.
C. Wells Hall III, for petitioner.
James E. Gray, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GALE, Judge: Respondent determined a deficiency of $696,554
in petitioner’s Federal estate tax.
Unless otherwise noted, all section references are to the
Internal Revenue Code in effect for the date of decedent’s death,
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011