T.C. Memo. 2000-129
UNITED STATES TAX COURT
ESTATE OF MARY D. MAGGOS, DECEASED, CATHERINE M. ADKINS,
SPECIAL ADMINISTRATOR, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 20877-93. Filed April 11, 2000.
McGee Grigsby, Stanley Y. Mukai, R. John Seibert, Kimberly
Rae McCorkle, William C. McCorriston, Nathan Jerold Cohen,
Jeffrey W. Ferguson, Michael Rosenthal, and Julian Y. Kim, for
petitioner.
Henry E. O’Neill, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
RUWE, Judge: Respondent determined a deficiency of
$2,229,350 in petitioner’s Federal gift tax for 1987. The issue
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