T.C. Memo. 2005-102                                  
                               UNITED STATES TAX COURT                                
          ESTATE OF EDNA KORBY, DECEASED, AUSTIN KORBY, JR., TRUSTEE OF THE           
            AUSTIN AND EDNA KORBY LIVING TRUST, AND ESTATE OF EDNA KORBY,             
           DECEASED, TRANSFEROR, AUSTIN KORBY, JR., TRUSTEE OF THE AUSTIN             
               AND EDNA KORBY LIVING TRUST, TRANSFEREE, Petitioners v.                
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
               Docket No. 18451-02.              Filed May 10, 2005.                  
               David W. Johnson and James A. Beitz, for petitioners.                  
               Helen H. Keuning, for respondent.                                      
                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               GOEKE, Judge:  Respondent determined a deficiency of                   
          $1,104,635 in the Federal estate tax of the Estate of Edna Korby            
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Last modified: May 25, 2011