ESTATE OF PRICE v. COMMISSIONER

Docket No. 26097-81.

49 T.C.M. 154 (1984)

T.C. Memo. 1984-613

Estate of Evelyn B. Price, Deceased, Larry R. Price, Independent Executor v. Commissioner.

United States Tax Court.

Filed November 21, 1984.


Attorney(s) appearing for the Case

Craig M. Stanfill, 4171 N. Mesa, El Paso, Tex., for the petitioner. Ana G. Cummings, for the respondent.


Memorandum Findings of Fact and Opinion

WHITAKER, Judge:

Respondent determined a deficiency in the Federal income tax liability of Evelyn B. Price, deceased, for her 1976 calendar year in the amount of $17,985.90. Mrs. Price died prior to the issuance of the statutory notice of deficiency and petitioner, her estate, is represented by Dr. Larry R. Price, independent executor. The sole issue for decision is whether...

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