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ESTATE OF LANIER v. COMMISSIONER

Docket No. 10080-77.

42 T.C.M. 627 (1981)

T.C. Memo. 1981-421

Estate of Estelle H. Lanier, deceased, Nicholas R. Doman, Executor v. Commissioner.

United States Tax Court.

Filed August 11, 1981.

Attorney(s) appearing for the Case

Peter D. Oram, 420 Lexington Ave., New York, N.Y., for the petitioner. Tracy L. Rich and Ellis L. Reemer, for the respondent.

Memorandum Opinion

HALL, Judge:

This case is presently before us on remand from the Second Circuit Court of Appeals, Lanier v. Commissioner [Dec. 37,129(M)], a memorandum order, reversing and remanding T.C. Memo. 1980-295 (1980). The stipulated facts, as well as facts based on documentary evidence received at trial, were set forth in detail in our prior opinion. Those findings were not disturbed on appeal. We...

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