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
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