ESTATE OF BOND v. COMMISSIONER

Docket No. 1250-93.

104 T.C. 652 (1995)

ESTATE OF EDWIN L. BOND, DECEASED, RUTH B. BOND, PERSONAL REPRESENTATIVE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 30, 1995.


Attorney(s) appearing for the Case

Michael A. Patterson and Paul Baummett (specially recognized), for petitioner.

John M. Altman, Michelle K. Loesch, and Robert F. Geraghty, for respondent.


SCOTT, Judge:

Respondent determined a deficiency in the Federal estate tax of the Estate of Edwin L. Bond in the amount of $440,326.

On April 20, 1994, petitioner, the Estate of Edwin L. Bond, Deceased, Ruth B. Bond, Personal Representative, filed a motion for summary judgment alleging that the Court should conclude, based on the will of Edwin L. Bond, decedent, that all of decedent's residual estate was left...

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