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ESTATE OF EMERSON v. COMMISSIONER

Docket No. 5803-75.

67 T.C. 612 (1977)

ESTATE OF ZAC EMERSON, DECEASED, W. P. WALDROP AND DOWLING EMERSON, JOINT INDEPENDENT EXECUTORS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 6, 1977.

Attorney(s) appearing for the Case

Joe A. Keith, for the petitioners.

Frank C. Hider, Jr., for the respondent.

FORRESTER, Judge:

Respondent has determined a deficiency in petitioner's Federal estate tax in the amount of $71,590.04. Concessions having been made, the following issues remain for our decision: (1) Whether respondent is estopped from filing an amended answer to plead an alternative legal position under section 2033;1 and (2) if respondent is estopped, whether the value of certain property should be included in Zac Emerson's gross...

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