ESTATE OF GRIMES v. COMMISSIONER

Docket No. 26200-84.

54 T.C.M. 1 (1987)

T.C. Memo. 1987-379

Estate of Jesse L. Grimes, David Grimes, Executor v. Commissioner.

United States Tax Court.

Filed August 3, 1987.


Attorney(s) appearing for the Case

Merrick C. Hayes, 202 N. Center St., Bloomington, Ill., for the petitioner. Michael W. Bitner, for the respondent.


Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

This case was assigned to Special Trial Judge Hu S. Vandervort pursuant to section 74561 (redesignated as section 7443A(b) by the Tax Reform Act of 1986, Pub. L. 99-514, section 1556, 100 Stat. 2755) of the Act and Rules 180 and 181. The Court agrees with and adopts his opinion which is set forth below.

Opinion of the Special Trial Judge

VANDERVORT...

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