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ESTATE OF FRAZIER v. COMMISSIONER

Docket No. 18886-97.

77 T.C.M. 2197 (1999)

T.C. Memo. 1999-201

Estate of James G. Frazier, Deceased, James G. Frazier, Jr., Executor v. Commissioner.

United States Tax Court.

Filed June 18, 1999.

Attorney(s) appearing for the Case

John J. McGregor, for the petitioner. Jeffrey L. Heinkel, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

VASQUEZ, Judge:

Respondent determined a deficiency of $1,546,156 in the Federal estate tax of the estate of decedent James G. Frazier.

After concessions, the sole issue for decision is whether certain trade fixtures were includable in decedent's gross estate.1

FINDINGS OF FACT

Some of the facts have been stipulated and are so found. The stipulation of facts, supplemental...

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