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ESTATE OF DEMUTH v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 18724-19.

T.C. Memo. 2022-72

ESTATE OF WILLIAM E. DEMUTH, JR., Deceased, DONALD L. DEMUTH, EXECUTOR, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed July 12, 2022.

Attorney(s) appearing for the Case

William R. Kaufman , for petitioner.

Kathleen K. Raup , for respondent.

CORRECTED

MEMORANDUM OPINION

The Internal Revenue Service (IRS) issued a notice of deficiency determining a deficiency in federal estate tax of $179,130. The notice was issued to Donald L. DeMuth in his capacity as the executor of the estate of his deceased father, William E. DeMuth, Jr. (decedent). Donald DeMuth...

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