ESTATE OF LUCILLE v. COMMISSIONER

Docket Nos. 19418-98, 3076-99.

85 T.C.M. 856 (2003)

T.C. Memo. 2003-41

Estate of Lucille Abbott Sexton, Deceased, Ann Sexton Peterson, Executor. v. Commissioner.

United States Tax Court.

Filed February 24, 2003.


Attorney(s) appearing for the Case

Robert Patrick Sticht, for the petitioner.

Elaine T. Fuller, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

GERBER, Judge.

These consolidated cases1 were closed by the Court based on stipulated decisions executed by the parties on January 23, 2001. On April 23, 2001, the estate's motions to vacate decisions were filed, alleging a conflict of interest on the part of the attorney who represented the estate and executed the decisions as the estate's legal representative. In particular, the estate...

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