T.C. Memo. 2001-72
UNITED STATES TAX COURT
ESTATE OF AUGUSTA PORTER FORBES, DECEASED,
FREDERICK W. ORR, JR., EXECUTOR, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 24492-97. Filed March 23, 2001.
J. Nelson Irvine, Bruce C. Bailey, and John P. Cowart, Jr.,
for petitioner.
John W. Sheffield III, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
THORNTON, Judge: Respondent determined that petitioner is
liable for a $1,665,230 deficiency in Federal estate tax and a
$222,332 penalty under section 6662(g) for a substantial estate
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011