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ESTATE OF GOREE v. COMMISSIONER

Docket No. 21098-92.

68 T.C.M. 123 (1994)

T.C. Memo. 1994-331

Estate of Robert W. Goree, Jr., Deceased, Robert W. Goree, Administrator v. Commissioner.

United States Tax Court.

Filed July 20, 1994.

Attorney(s) appearing for the Case

Alan E. Rothfeder and Jo Karen Parr, 2740 Zelda Rd., Montgomery, Ala., for the petitioner. Robert W. West, John B. Harper, and Shuford A. Tucker, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

WELLS, Judge:

Respondent determined a deficiency in petitioner's Federal estate tax in the amount of $376,708.1 The issues for decision are: (1) Whether partial disclaimers by decedent's children meet the requirements of section 2518(b);2 (2) if they do not, whether respondent correctly computed the interest...

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