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STOVALL v. COMMISSIONER

Docket Nos. 19432-91, 19433-91, 19434-91, 19435-91, 19436-91, 19437-91, 19438-91.

101 T.C. 140 (1993)

MARY EILEEN STOVALL, QUALIFIED HEIRESS OF ESTATE OF MARY E. KEYES, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 29, 1993.

Attorney(s) appearing for the Case

William H. Coates, for petitioners.

Albert B. Kerkhove, for respondent.

DAWSON, Judge:

These cases were assigned to Special Trial Judge D. Irvin Couvillion pursuant to section 7443A(b)(3)2 and Rules 180, 181, and 182. The Court agrees with and adopts the opinion of the Special Trial Judge, which is set forth below.

OPINION OF THE SPECIAL TRIAL JUDGE

COUVILLION, Special Trial Judge:

Respondent determined a deficiency of $2,861.87 in additional Federal estate tax against...

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