Docket No. 971-92.

72 T.C.M. 299 (1996)

T.C. Memo. 1996-352

Estate of Robert E. Sympson, Deceased, Elizabeth C. Sympson, Personal Representative and Elizabeth C. Sympson v. Commissioner.

United States Tax Court.

Filed July 31, 1996.

Attorney(s) appearing for the Case

Bruce Hallmark, El Paso, Tex., for the petitioners. Steven B. Bass, for the respondent.


PARR, Judge:

This case is before the Court on remand from the Court of Appeals for the Tenth Circuit. Estate of Sympson v. Commissioner, 54 F.3d 787, 75 AFTR 2d 95-2255, 95-1 USTC par. 50,276 (10th Cir. 1995), affg. in part and revg. in part without published opinion [Dec. 49,603(M)] T.C. Memo. 1994-2. We held therein that petitioner Elizabeth C. Sympson was not eligible for relief...

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