T.C. Memo. 2002-120
UNITED STATES TAX COURT
ESTATE OF JAMES G. FRAZIER, DECEASED,
JAMES G. FRAZIER, JR., EXECUTOR, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent*
Docket No. 18886-97. Filed May 15, 2002.
John J. McGregor, for petitioner.
Jeffrey L. Heinkel, for respondent.
SUPPLEMENTAL MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge: This case is before the Court on remand
from the U.S. Court of Appeals for the Ninth Circuit for further
consideration consistent with its opinion in Estate of Frazier v.
* This opinion supplements Estate of Frazier v.
Commissioner, T.C. Memo. 1999-201, revd. and remanded 12 Fed.
Appx. 502 (9th Cir. 2001).
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