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 GorePage: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: November 10, 2007