ESTATE OF FRANE v. COMMISSIONER

Docket Nos. 288-89, 21626-89.

98 T.C. 341 (1992)

ESTATE OF ROBERT E. FRANE, DECEASED, JANET M. FRANE, PERSONAL REPRESENTATIVE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT JANET M. FRANE AND ESTATE OF ROBERT E. FRANE, DECEASED, JANET M. FRANE, PERSONAL REPRESENTATIVE, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 31, 1992.


Attorney(s) appearing for the Case

David L. Cornfeld, David T. Karzon, Jr., and Donald W. Paule, for petitioners.

Steven W. LaBounty, for respondent.


OPINION

NIMS, Chief Judge:

Petitioner in docket No. 288-89 is the Estate of Robert E. Frane, deceased (the estate), Janet M. Frane, personal representative. By statutory notice of deficiency dated October 4, 1988, respondent determined a deficiency in the Federal income tax of the estate for the fiscal year ending June 30, 1985, of $103,981.42. In an amendment to answer, respondent asserted an increase in...

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