ESTATE OF CURREY v. COMMISSIONER

Docket No. 2219-78.

41 T.C.M. 800 (1981)

T.C. Memo. 1981-40

Estate of Frances Hampton Currey, Deceased, Brownlee O. Currey, Jr., and Margaret Currey Henley, Executors v. Commissioner.

United States Tax Court.

Filed February 2, 1981.


Attorney(s) appearing for the Case

William M. Waller, 2100 One Commerce Place, Nashville, Tenn., for the petitioner. Vallie C. Brooks, for the respondent.


Memorandum Opinion

GOFFE, Judge:

This case is before us on petitioner's Motion for Summary Judgment pursuant to Rule 121, Tax Court Rules of Practice and Procedure.1 A hearing on the motion was held September 10, 1979, at Nashville, Tennessee. The Commissioner determined the following deficiencies in the Federal income tax of Frances Hampton Currey (hereinafter called decedent):

  Taxable Year               Deficiency...

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