T.C. Memo. 2007-362
UNITED STATES TAX COURT
ESTATE OF BONNIE W. DEESE, DECEASED, GLADYS DEESE, PERSONAL
REPRESENTATIVE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 13920-06L. Filed December 10, 2007.
Gladys Deese, for petitioner.
Lauren B. Epstein, for respondent.
MEMORANDUM OPINION
THORNTON, Judge: This matter is before the Court on
respondent’s motion for summary judgment, filed pursuant to Rule
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Last modified: March 27, 2008