T.C. Memo. 2001-258
UNITED STATES TAX COURT
ESTATE OF JOHN L. BAIRD, DECEASED, ELLEN B. KIRKLAND AND J.
SAMUEL BAIRD, CO-EXECUTORS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
ESTATE OF SARAH W. BAIRD, DECEASED, ELLEN B. KIRKLAND AND J.
SAMUEL BAIRD, CO-EXECUTORS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 8656-99, 8657-99. Filed September 28, 2001.
William T.F. Dykes, for petitioners.
Wanda M. Cohen, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: Separate notices of deficiency, containing
determinations of estate tax deficiencies, were issued to the
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