ESTATE OF KENLY v. COMMISSIONER

Docket No. 5107-95.

72 T.C.M. 1314 (1996)

T.C. Memo. 1996-516

Estate of John Kenly, Deceased, Betty B. Kenly, Personal Representative v. Commissioner.

United States Tax Court.

Filed November 21, 1996.


Attorney(s) appearing for the Case

Gregory A. Robinson and Donald W. Harris, Phoenix, Ariz., for the petitioner. Katherine Holmes Ankeny, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

HALPERN, Judge:

Respondent has determined a deficiency in Federal estate tax of $1,837,266 and an accuracy related penalty of $367,453. Respondent's determination of a deficiency relates primarily to her determination that certain property was the separate property of decedent John Kenly (decedent) at the time of his death and was not community property. As a result of concessions made by respondent, the only issue...

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