T.C. Memo. 2006-263
UNITED STATES TAX COURT
ESTATE OF RONALD G. KEETON, DECEASED, KIMBERLY KEETON SPENCE,
PERSONAL REPRESENTATIVE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 20067-03. Filed December 13, 2006.
Douglas A. Wright, for petitioner.
Lauren B. Epstein, for respondent.
MEMORANDUM OPINION
GOEKE, Judge: Respondent issued a notice of deficiency in
the Federal estate tax of the Estate of Ronald G. Keeton (the
estate) of $46,690. After concessions,1 the sole issue for
1The parties have stipulated that they have resolved all
other issues raised by the notice of deficiency and petition.
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