ESTATE OF DOWLIN v. COMMISSIONER

Docket No. 26008-91.

67 T.C.M. 2750 (1994)

T.C. Memo. 1994-183

Estate of Calista B. Dowlin, Deceased, Lynn Phillips, Executrix v. Commissioner.

United States Tax Court.

Filed April 28, 1994.


Attorney(s) appearing for the Case

Robert E. Glaser and Cynthia C. Schafer, for the petitioner. John E. Budde, for the respondent.


Memorandum Findings of Fact and Opinion

CHIECHI, Judge:

Respondent determined the following deficiency in, and additions to, petitioner's Federal estate tax:

                                               Additions to Tax
                      -------------------------------------------------------------------------------------
Deficiency            Section 6651(a)(1)1   Section 6653(a)(1...

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