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ESTATE OF LASARZIG v. COMMISSIONER

Docket No. 17956-97.

78 T.C.M. 448 (1999)

T.C. Memo. 1999-307

Estate of Delores E. Lasarzig, Deceased, Wells Fargo Bank, Trustee v. Commissioner.

United States Tax Court.

Filed September 16, 1999.

Attorney(s) appearing for the Case

Gregory Arnold and John W. Ambrecht, for the petitioner. Donna F. Herbert, for the respondent.

MEMORANDUM OPINION

GERBER, Judge:

Petitioner moved to stay the proceedings (delay entry of decision) in order to be able, under section 2053,1 to deduct interest on a loan that was incurred to pay the estate tax. Petitioner also seeks to deduct the attorney's and trustee's fees incurred in the pursuit of resolving the stay/interest issue.2 The interest is payable over 20 years. Although there is no...

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