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ESTATE OF McMORRIS v. COMMISSIONER

Docket No. 1969-95.

77 T.C.M. 1552 (1999)

T.C. Memo. 1999-82

Estate of Evelyn M. McMorris, Deceased, Jerry D. McMorris, Personal Representative v. Commissioner.

United States Tax Court.

Filed March 17, 1999.

Attorney(s) appearing for the Case

Kevin L. Brown and Leslie R. Kehl, for the petitioner. Robert A Varra, for the respondent.

MEMORANDUM OPINION

COHEN, Chief Judge:

Respondent determined a deficiency in the Federal estate tax of the estate of Evelyn M. McMorris (the estate) in the amount of $232,035. By amendment to the answer, respondent asserts an increased deficiency in the amount of $2,383,056.

After concessions, the issue for decision is whether the estate is entitled to deductions for (1) the portion of a Federal income tax liability to be refunded due to a reduction...

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