T.C. Memo. 2000-287
UNITED STATES TAX COURT
ESTATE OF SUZANNE C. PRUITT, DECEASED, SANDRA S. THOMPSON,
PERSONAL REPRESENTATIVE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 19126-97. Filed September 12, 2000.
Marc K. Sellers, for petitioner.
Gerald W. Douglas, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
MARVEL, Judge: Respondent determined a deficiency of
$47,660 in petitioner’s Federal estate tax. The sole issue1 for
decision is whether gifts of real property made by decedent’s
1The remaining adjustments proposed in the notice of
deficiency were not contested in the petition and are deemed to
be conceded. See Rule 34(b)(4), Tax Court Rules of Practice and
Procedure.
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