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ESTATE OF HUGHES v. COMMISSIONER

Docket No. 21395-03.

90 T.C.M. 630 (2005)

T.C. Memo. 2005-296.

Estate of Winifred Hughes, Deceased, Dean McBride, Executor and Trustee v. Commissioner.

United States Tax Court.

December 27, 2005.

Attorney(s) appearing for the Case

David S. Grossman, for petitioner.

Julie L. Payne, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

COLVIN, Judge:

Respondent determined a deficiency of $175,801 in the estate's estate tax.

Decedent's husband, George Robert Hughes (Bob Hughes), founded Bob Hughes Motors, Inc., d.b.a. Advance Leasing (Advance Leasing). Bob Hughes died in 1996. Winifred Hughes (decedent) was the sole owner of the stock of Advance Leasing from 1996 until she died in 1999. After Bob Hughes died, Dean McBride (McBride) became...

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