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ESTATE OF CHAMBERLAIN v. COMMISSIONER

Docket No. 2999-97.

77 T.C.M. 2080 (1999)

T.C. Memo. 1999-181

Estate of Theodore J. Chamberlain, Deceased, Dale Chamberlain, Personal Representative v. Commissioner.

United States Tax Court.

Filed June 1, 1999.

Attorney(s) appearing for the Case

Joseph Wetzel, Portland, Ore., Gary R. DeFrang, and Russell A. Sandor for the petitioner. Gerald W. Douglas, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

BEGHE, Judge:

Respondent determined a deficiency of $201,551 in Federal estate tax of the Estate of Theodore J. Chamberlain (decedent) and an accuracy-related penalty of $38,423 for negligence under section 6662(b)(1).

Unless otherwise indicated, all section references are to the Internal Revenue Code in effect at decedent's death, and all Rule references are to...

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