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ESTATE OF RICHARDSON v. COMMISSIONER

Docket No. 34028-85.

89 T.C. 1193 (1987)

ESTATE OF WALTER E. RICHARDSON, JR., JEAN REICH RICHARDSON WILLIAMS AND WALTER E. RICHARDSON III, COEXECUTORS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 21, 1987.

Attorney(s) appearing for the Case

Richardson D. Holton and L. Glenn Worley, for the petitioners.

Gary F. Walker, for the respondent.

FINDINGS OF FACT AND OPINION

DRENNEN, Judge:

Respondent determined a deficiency in petitioners' Federal estate tax in the amount of $136,456. The sole issue1 presented by the parties for decision is whether interest payable by the petitioners on (i) Federal estate taxes, (ii) State inheritance taxes, and (iii) deficiencies with regard to such taxes should reduce the net value of the property interest passing to the surviving...

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