ESTATE OF BARTON v. COMMISSIONER

Docket No. 1474-92.

66 T.C.M. 1547 (1993)

T.C. Memo. 1993-583

Estate of Eleanor P. Barton, Deceased, Nationsbank, Executor, and Brockenbrough Lamb, Jr. v. Commissioner.

United States Tax Court.

Filed December 9, 1993.


Attorney(s) appearing for the Case

D. French Slaughter III, P.O. Box. 1288, Charlottesville, Va., for the petitioner. Scott Anderson, for the respondent.


Memorandum Opinion

KORNER, Judge:

By notice of deficiency dated December 12, 1991, respondent determined a deficiency in petitioner's Federal estate tax of $79,785. On the date the petition was filed, the residence of the estate was Richmond, Virginia. Petitioner is the Estate of Eleanor P. Barton (decedent).

This case was submitted under Rule 122. The stipulation of facts and the attached exhibits are incorporated herein by this reference. All statutory...

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