ESTATE OF KOSS v. COMMISSIONER

Docket No. 27337-92.

68 T.C.M. 1356 (1994)

T.C. Memo. 1994-599

Estate of Gertrude F. Koss, Deceased, Elaine Saxen, Personal Representative v. Commissioner.

United States Tax Court.

Filed December 7, 1994.


Attorney(s) appearing for the Case

Michael B. Axman, 100 Southeast 2nd St., Miami, Fla., for the petitioner. Kathleen L. Donohue, for the respondent.


Memorandum Opinion

LARO, Judge:

This case is before the Court fully stipulated under Rule 122. The Estate of Gertrude F. Koss, Deceased, Elaine Saxen, personal representative, petitioned the Court to redetermine respondent's determination of a $124,129 deficiency in Federal estate tax liability. Respondent reflected her determination in a notice of deficiency dated September 16, 1992. Unless otherwise indicated, section references are to the Internal Revenue...

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