ESTATE OF CARPENTER v. COMMISSIONER

Docket No. 13227-91.

65 T.C.M. 2119 (1993)

T.C. Memo. 1993-97

Estate of Stanley M. Carpenter, Deceased, William R. Thomas, Administrator v. Commissioner.

United States Tax Court.

Filed March 23, 1993.


Attorney(s) appearing for the Case

A. Vann Irvin and M. LeAnn Nease, 2741 University Dr., Durham, N.C., for the petitioner. Ross A. Rowley, for the respondent.


Memorandum Opinion

PARR, Judge:

Respondent filed a motion in limine pursuant to Rule 143(f)1 seeking to preclude the report and testimony of petitioner's expert witness, Edwin J. Walker, Jr. Mr. Walker is an attorney whose specialty is probate and estate law in North Carolina. His proffered report and testimony seek to apply State law to language of a will to show what rights the surviving spouse would have thereunder.

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