LeFEVER v. COMMISSIONER

Docket No. 19915-92.

103 T.C. 525 (1994)

WILLIAM LeFEVER, QUALIFIED HEIR-TRANSFEREE OF THE ASSETS OF THE ESTATE OF BLANCHE KNOLLENBERG, AND BETTY LOU LeFEVER, QUALIFIED HEIR-TRANSFEREE OF THE ASSETS OF THE ESTATE OF BLANCHE KNOLLENBERG, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 26, 1994.


Attorney(s) appearing for the Case

Patrick J. Regan and Juandell D. Glass, for petitioners.

Elizabeth Downs, for respondent.


PARKER, Judge:

Respondent determined a deficiency in additional Federal estate tax under section 2032A(c) in the amount of $38,154.33 and an addition to tax under section 6651(a)(1) in the amount of $9,538.58 against petitioner William LeFever. Respondent determined a deficiency in additional Federal estate tax under section 2032A(c) in the amount of $91,850.95 and an addition to tax under section 6651(a)(1) in the amount of $22,962.74 against petitioner Betty...

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