ESTATE OF DAVENPORT v. COMMISSIONER

Docket Nos. 22900-94, 23011-94.

74 T.C.M. 405 (1997)

T.C. Memo. 1997-390

Estate of Birnie M. Davenport, Deceased, Patricia L. Vestal, Personal Representative v. Commissioner.

United States Tax Court.

Filed August 25, 1997.


Attorney(s) appearing for the Case

Thomas G. Potts, Tulsa, Okla., for the petitioner. Elizabeth Downs and Bruce K. Meneely, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

VASQUEZ, Judge:

Respondent determined the following deficiencies in, and addition to, petitioner's taxes:

                                                                           Addition to Tax
                                                                           ---------------
                                                 Gift Tax    Estate Tax
Year          ...

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