ESTATE OF BAILEY v. COMMISSIONER

Docket No. 4861-80.

79 T.C. 441 (1982)

ESTATE OF ROBERTA L. BAILEY, DECEASED, JOSEPH W. BAILEY III, INDEPENDENT EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 9, 1982.


Attorney(s) appearing for the Case

Terence J. Murphy, E. Richard Criss, Jr., and J. Scott Morris, for the petitioner.

Donna K. Robason, for the respondent.


FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $293,499.81 in petitioner's Federal estate tax for the Estate of Roberta L. Bailey who died in 1976. After concessions, the issues for decision are whether Joseph Bailey III has a valid claim against petitioner, his mother's estate, based on his mother's alleged failure to account to him for his share of the estate of his father (who died in 1943...

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