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ESTATE OF KLOSTERMAN v. COMMISSIONER

Docket No. 27652-89.

99 T.C. 313 (1992)

ESTATE OF WALTER F. KLOSTERMAN, DECEASED, KENT KLOSTERMAN AND ALAN KLOSTERMAN, PERSONAL REPRESENTATIVES, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 10, 1992.

Attorney(s) appearing for the Case

Donald J. Chisholm, for petitioner.

Christopher D. Hatfield, for respondent.

OPINION

RAUM, Judge:

The Commissioner determined a deficiency in petitioner's estate tax in the amount of $18,015. At the time the petition in this case was filed, petitioner's personal representatives resided in the State of Idaho. The case was submitted on the basis of a stipulation of facts and exhibits pursuant to our Rule 122.1 As a result of concessions by petitioner, the main issue remaining for our decision involves...

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