LEE v. COMMISSIONER

Docket No. 1241-82.

46 T.C.M. 1511 (1983)

T.C. Memo. 1983-594

Estate of Mildred Lee, Deceased, Norma Lee, Personal Representative v. Commissioner.

United States Tax Court.

Filed September 26, 1983.


Attorney(s) appearing for the Case

Louis A. Maier, Jr., 211 Wisconsin Ave., Milwaukee, Wis., David H. Hutchinson, and Mary A. Klass, for the petitioner. Joseph R. Peters, for the respondent.


Memorandum Findings of Fact and Opinion

COHEN, Judge:

In a statutory notice of deficiency dated October 19, 1981, respondent determined a deficiency in the estate taxes of Mildred Lee's estate in the amount of $12,517.47. After concessions, the sole issue for determination is the extent of Mildred Lee's interest in certain real property at the date of her death.

Findings of Fact

Some of the facts have been stipulated and are so found. The...

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