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ESTATE OF SWEENEY v. COMMISSIONER

Docket Nos. 8293-76, 276-78.

40 T.C.M. 171 (1980)

T.C. Memo. 1980-120

Estate of J. Shirley Sweeney, Deceased, Jane A. Sweeney, Independent Executrix, and Jane A. Sweeney v. Commissioner. Estate of J. Shirley Sweeney, Deceased, Jane A. Sweeney, Executrix, and Jane A. Sweeney, Surviving Spouse v. Commissioner.

United States Tax Court.

Filed April 16, 1980.

Attorney(s) appearing for the Case

Donald J. Forman, 820 Hartford Bldg., Dallas, Tex., for the petitioners. William P. Hardeman, for the respondent.

Supplemental Memorandum Opinion

SCOTT, Judge:

Our previous opinion, T.C. Memo. 1979-387, directed that the decision in this case be entered under Rule 155 of the Rules of Practice and Procedure of this Court. Pursuant to that direction, respondent on January 25, 1980, filed a Computation for Entry of Decision which was served on January 28, 1980, with notice that objection thereto, accompanied by an alternative computation...

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