ESTATE OF McALPINE v. COMMISSIONER

Docket No. 28298-87.

96 T.C. 134 (1991)

ESTATE OF MALCOLM McALPINE, JR., DECEASED; GERALDINE McALPINE AND JOCELYN McALPINE GREEMAN, CO-INDEPENDENT EXECUTRIXES, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 24, 1991.


Attorney(s) appearing for the Case

Patrick R. Gordon, for the petitioner.

Phillip A. Pillar, for the respondent.


OPINION

DRENNEN, Judge:

This case was submitted fully stipulated and the facts as stipulated are so found. Respondent determined a deficiency in the estate tax of the Estate of Malcolm McAlpine, Jr., in the amount of $333,363.24, subject to credits for payments of State death taxes.

Petitioner is the Estate of Malcolm McAlpine, Jr., deceased. Geraldine McAlpine and Jocelyn McAlpine Greeman are co-independent executrixes.

Malcolm McAlpine...

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