ESTATE OF WERNER v. COMMISSIONER

Docket No. 11879-87.

56 T.C.M. 1206 (1989)

T.C. Memo. 1989-54

Estate of Antoinette Werner, Deceased, Thomas L. Clinton, Executor v. Commissioner.

United States Tax Court.

Filed February 7, 1989.


Attorney(s) appearing for the Case

B.R. Tongren, 103 E. Main St., Peotone, Ill., for the petitioner. Donna C. Hansberry, for the respondent.


Memorandum Opinion

GERBER, Judge:

Respondent, in a notice of deficiency dated March 31, 1987, determined a deficiency in estate tax in the amount of $11,941.59 and an addition to tax under section 6651(a)(1)1 in the amount of $14,168.95. This case was submitted fully stipulated under Rule 122, and respondent, in the joint stipulation of facts, conceded the $11,941.59 deficiency in estate tax. There remains for our consideration...

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