T.C. Memo. 2000-298
UNITED STATES TAX COURT
ESTATE OF JAMES J. RENIER, DECEASED, KENT L. RENIER AND DUBUQUE
BANK & TRUST COMPANY, CO-EXECUTORS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2976-98. Filed September 25, 2000.
James L. Malone III and Sheri L. Everson, for petitioner.
James S. Stanis and David S. Weiner, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GALE, Judge: Respondent determined a deficiency in Federal
estate tax of $326,382.08 and an addition to tax under section
6662(a) of $64,471.42 against the Estate of James J. Renier
(estate).
After concessions, we must decide the following:
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