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ESTATE OF BARRETT v. COMMISSIONER

Docket No. 6751-93.

67 T.C.M. 2702 (1994)

T.C. Memo. 1994-167

Estate of Cecile D. Barrett, Deceased, Willadean Fitzhugh, Independent Executrix v. Commissioner.

United States Tax Court.

Filed April 18, 1994.

Attorney(s) appearing for the Case

Ruth McClendon Pierce, 301 W. Woodard, Denison, Tex., for the petitioner. James W. Lessis, for the respondent.

Memorandum Opinion

GOLDBERG, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b)(4) of the Internal Revenue Code of 1986, as amended, and Rules 180, 181, and 183.1 This case is before the Court on respondent's Motion to Strike.

On March 8, 1993, respondent mailed a notice of deficiency determining a deficiency in Federal estate tax of the Estate of Cecile D. Barrett, Deceased (petitioner...

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