ESTATE OF CALLAHAN v. COMMISSIONER

Docket Nos. 5358-77, 4006-79.

42 T.C.M. 362 (1981)

T.C. Memo. 1981-357

Estate of Mae E. Callahan, Deceased, River Forest State Bank and Trust Company, Trustee, et al. v. Commissioner.

United States Tax Court.

Filed July 13, 1981.


Attorney(s) appearing for the Case

Robert A. Bransley, 11 South LaSalle St., Chicago, Ill., for the petitioner. Judith Picken, for the respondent.


Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined a deficiency of $15,556 in the Federal estate tax of the estate of Mae E. Callahan, deceased.

The issues are:

(1) whether the Commissioner mailed statutory notices of deficiency and liability to the proper parties prior to the expiration of the applicable periods of limitations; and

(2) if so, whether decedent, when she transferred part of the legal...

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