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ESTATE OF SMITH v. COMMISSIONER

Docket Nos. 19200-94, 3976-95.

110 T.C. 12 (1998)

ESTATE OF ALGERINE ALLEN SMITH, DECEASED, JAMES ALLEN SMITH, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 12, 1998.

Attorney(s) appearing for the Case

Michael C. Riddle and Harold A. Chamberlain, for petitioner.

Carol Bingham McClure, for respondent.

SUPPLEMENTAL OPINION

RUWE, Judge:

On June 4, 1997, we issued our opinion in these consolidated cases. Estate of Smith v. Commissioner, 108 T.C. 412 (1997). Pursuant to that opinion, the parties filed separate computations pursuant to Rule 155.1 These cases are before the Court again because the parties cannot agree on the proper method for...

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