T.C. Memo. 2002-186
UNITED STATES TAX COURT
ESTATE OF FRANCES C. GLOVER, a.k.a. FRANCES C. CLOUD, DECEASED,
KEVIN HOLLERAN AND WILMINGTON TRUST COMPANY,
ADMINISTRATORS PRO TEM, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 9054-95. Filed August 2, 2002.
Mark L. Tunnell, for petitioner.
Gerald A. Thorpe, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
JACOBS, Judge: Pursuant to a statutory notice of deficiency
dated March 2, 1995, respondent determined a $698,191 deficiency in
the estate tax of the Estate of Frances C. Glover (hereinafter,
Frances C. Glover is referred to as decedent and her estate as
decedent’s estate). On April 21, 1999, the Court granted
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