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ESTATE OF SPARLING v. COMMISSIONER

Docket Nos. 1307-70, 1309-70.

60 T.C. 330 (1973)

ESTATE OF ISABELLE M. SPARLING, DECEASED, CROCKER-CITIZENS NATIONAL BANK, TRUSTEE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 5, 1973.

Attorney(s) appearing for the Case

Alton G. Harmon, for the petitioner.

Earl Goldhammer, for the respondent.

OPINION

FAY, Judge:

Respondent determined a deficiency in the Federal estate tax of petitioner as follows:

                  Docket No.            Date of death   Estate tax deficiency
    1309-70--------------------------      12/17/65            $20,173.27

Respondent also determined a deficiency in the Federal gift tax and a penalty for failure to file as follows:

                Docket...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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