T.C. Memo. 2003-41
UNITED STATES TAX COURT
ESTATE OF LUCILLE ABBOTT SEXTON, DECEASED, ANN SEXTON
PETERSON, EXECUTOR, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 19418-98, 3076-99. Filed February 24, 2003.
Robert Patrick Sticht, for petitioner.
Elaine T. Fuller, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: These consolidated cases1 were closed by the
Court based on stipulated decisions executed by the parties on
January 23, 2001. On April 23, 2001, the estate’s motions to
vacate decisions were filed, alleging a conflict of interest on
1 Both cases involve the same estate, one concerning estate
tax and the other gift tax.
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