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ESTATE OF CAVETT v. COMMISSIONER

Docket Nos. 21702-96, 21735-96.

79 T.C.M. 1662 (2000)

T.C. Memo. 2000-91

Estate of Lloyd P. Cavett, Deceased, Lloyd Peterson and Kyle C. Brooks, Co-Executors v. Commissioner.

United States Tax Court.

Filed March 15, 2000.

Attorney(s) appearing for the Case

Kyle C. Brooks, Mark A. Denny, Richard D. Lameier, and James H. Stethem, for the petitioners. John E. Budde and John A. Freeman, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

HALPERN, Judge:

Respondent has determined deficiencies in both Federal estate and gift tax liabilities. Those deficiencies are a gross deficiency in estate tax of $213,8451 and the following amounts of gift taxes:

Taxable (Calendar)

     Year                                  Amount

     1964 ..............................   $  298
     1965 ........

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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