ESTATE OF JONES v. COMMISSIONER

Docket No. 20509-82.

47 T.C.M. 1011 (1984)

T.C. Memo. 1984-53

Estate of Ralph L. Jones, Deceased, Zepha H. Jones, Executrix v. Commissioner.

United States Tax Court.

Filed January 31, 1984.


Attorney(s) appearing for the Case

Quentin L. Housholder and Alan C. Housholder, 402 Stahlmon Bldg., Nashville, Tenn., for the petitioner. Vallie C. Brooks, for the respondent.


Memorandum Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioner's estate tax in the amount of $285,501.09. The issue for decision is whether the parties had entered into a settlement agreement prior to June 1, 1983, which should be enforced by this Court.1

All of the facts surrounding the negotiation of a purported settlement between the representative of...

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