T.C. Memo. 2007-367
UNITED STATES TAX COURT
ESTATE OF CONCETTA H. RECTOR, DECEASED, JOHN M. RECTOR, II,
CO-EXECUTOR and CO-TRUSTEE, Petitioner v. COMMISSIONER
OF INTERNAL REVENUE, Respondent
Docket No. 20860-05. Filed December 13, 2007.
Edwin C. Anderson, Jr., Daniel E. Post, and Michael D.
Maciel, for petitioner.
Alan E. Staines, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
LARO, Judge: Petitioner petitioned the Court to redetermine
a $1,633,049 Federal estate tax deficiency and a $92,790
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: March 27, 2008