ESTATE OF STREET v. COMMISSIONER

Docket No. 376-95.

73 T.C.M. 1787 (1997)

T.C. Memo. 1997-32

Estate of William G. Street, Deceased, Anne Street Skipper, Executrix v. Commissioner.

United States Tax Court.

Filed January 21, 1997.


Attorney(s) appearing for the Case

Emily A. Parker, Dallas, Tex., for the petitioner. Henry C. Griego, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

KORNER, Judge:

By notice of deficiency dated October 12, 1994, respondent determined a deficiency in the Federal estate tax of the Estate of William G. Street, deceased, Anne Street Skipper, Executrix, in the amount of $157,281. In the petition that was filed herein, various of respondent's determinations were contested, and claim was made for a refund of certain estate tax payments as being overpayments. As a result...

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