Estate of Sylvia Gore, Donor, Deceased, Pamela Powell, Personal Representative - Page 1















                                 T.C. Memo. 2007-169                                  


                               UNITED STATES TAX COURT                                


               ESTATE OF SYLVIA GORE, DONOR, DECEASED, PAMELA POWELL,                 
                       PERSONAL REPRESENTATIVE, Petitioner v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
                  ESTATE OF SYLVIA GORE, DECEASED, PAMELA POWELL,                     
                       PERSONAL REPRESENTATIVE, Petitioner v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket Nos. 467-02, 468-02.        Filed June 27, 2007.                

               Paul R. Hodgson and James E. Poe, for petitioner.                      
               Elizabeth Downs, for respondent.                                       


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               MARVEL, Judge:  Respondent determined a deficiency of                  
          $1,071,650 in the Federal estate tax of the Estate of Sylvia Gore           









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Last modified: November 10, 2007