T.C. Memo. 2003-348
UNITED STATES TAX COURT
ESTATE OF MILDRED GREEN, DECEASED, THOMAS R. GREEN,
EXECUTOR, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3839-02. Filed December 29, 2003.
Jacqueline A. Dimmitt, Jay L. Levitch, and Lewis E.
Striebeck, Jr., for petitioner.
Steven W. LaBounty, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
THORNTON, Judge: Respondent determined a $1,205,541 Federal
estate tax deficiency with respect to the Estate of Mildred Green
(the estate). The issues for decision are: (1) The proper
allocation of Federal and Missouri estate taxes to the property
bequests in the will of Mildred Green (decedent); (2) the proper
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