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MARTIN v. COMMISSIONER

Docket Nos. 10122-82, 10740-82.

84 T.C. 620 (1985)

MARY JEAN MARTIN, INDIVIDUALLY, AND DOROTHY FISCHER, BY HER GUARDIAN, MARY JEAN MARTIN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT JOHN R. FISCHER, RICHARD J. FISCHER, WILBURN H. FISCHER, FRANCIS J. FISCHER, AND PATRICIA ANN NORMAN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 2, 1985.

Attorney(s) appearing for the Case

Jack N. Van Stone, for the petitioners in docket No. 10122-82.

Edward W. Johnson, for the petitioners in docket No. 10740-82.

Frederick W. Krieg, for the respondent.

KORNER, Judge:

Respondent determined deficiencies in estate tax against each of the foregoing seven petitioners in the amount of $95,088.14.1 Respondent has conceded $81,504.12 of each such deficiency, leaving deficiency determinations in the amount of $13,584.02 in issue as to each petitioner.2

After concessions, the sole issue remaining for our decision...

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