T.C. Memo. 2003-55
UNITED STATES TAX COURT
ESTATE OF RALPH H. DAVIS, DECEASED, EVELYN DAVIS, PERSONAL
REPRESENTATIVE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 210-02. Filed February 28, 2003.
Richard S. Calone, Robin Klomparens, and Jason W. Harrell,
for petitioners.
Kathryn K. Vetter, for respondent.
MEMORANDUM OPINION
WELLS, Chief Judge: Respondent determined a deficiency in
the Federal estate tax of the Estate of Ralph H. Davis (estate)
in the amount of $220,593. Unless otherwise indicated, all
section references are to the Internal Revenue Code in effect on
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