CARLI v. COMMISSIONER

Docket No. 21753-81.

84 T.C. 649 (1985)

ESTATE OF JOSEPH M. CARLI, DECEASED, ROBERT J. CARLI, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 9, 1985.


Attorney(s) appearing for the Case

Alexander F. Eagle III, for the petitioner.

Rebecca T. Hill, Eugene H. Ciranni, and Dan Henry Lee, for the respondent.


JACOBS, Judge:*

By statutory notice of deficiency, respondent determined a deficiency in estate tax in the amount of $7,424. In his amended answer to the petition, respondent claimed a $4,026 increased deficiency; thus, the total amount of estate tax in dispute is $11,450.

Due to concession1 by petitioner, the issues for decision are:

(1) Whether the value of the decedent's residence...

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