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ESTATE OF LE CAER v. COMMISSIONER

Docket Nos. 29631-07, 30041-07.

135 T.C. 288 (2010)

ESTATE OF Lucien J. Le CAER, Deceased, LORRAINE LE CAER-DOMINI, CO-TRUSTEE AND DENISE LE CAER STAGNER, CO-TRUSTEE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. ESTATE OF MARIE L. LE CAER, DECEASED, LORRAINE LE CAER-DOMINI, CO-TRUSTEE AND DENISE LE CAER STAGNER, CO-TRUSTEE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed September 7, 2010.

Attorney(s) appearing for the Case

Nick A. Moschetti, Jr. , for petitioners.

Wesley J. Wong , for respondent.

OPINION

MARVEL, Judge:

Respondent determined a $2,400 deficiency in the Federal estate tax of the Estate of Lucien Le Caer (Mr. Le Caer) and a $227,399 deficiency in the Federal estate tax of the Estate of Marie L. Le Caer (Mrs. Le Caer).1 After concessions,2 the issues for decision are: (1) Whether and to what extent Mrs. Le Caer's estate may claim a credit under section 2013 for Federal estate...

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