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ESTATE OF LOCKETT v. COMMISSIONER

Docket No. 6551-95.

75 T.C.M. 1731 (1998)

T.C. Memo. 1998-50

Estate of Edna Pearce Lockett, Deceased, David F. Lanier, Personal Representative v. Commissioner.

United States Tax Court.

Filed February 9, 1998.

Attorney(s) appearing for the Case

Merritt A. Gardner, Tampa, Fla., for the petitioner. William R. McCants, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

BEGHE, Judge:

Respondent determined a deficiency of $1,523,796 in petitioner's Federal estate tax. After concessions, the issues for decision are: (1) Whether a transfer of real property by petitioner qualifies for the charitable deduction under section 2055(a);1 and (2) whether expenses paid by petitioner in the operation of decedent's cattle ranch are deductible under section 2053 as...

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