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ESTATE OF COWSER v. COMMISSIONER

Docket No. 14699-82.

80 T.C. 783 (1983)

ESTATE OF RALPH D. COWSER, DECEASED, PATRICIA ANN TUCKER, EXECUTRIX, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 25, 1983.

Attorney(s) appearing for the Case

Gery R. Gasick, for the petitioner.

Michael W. Bitner for the respondent.

OPINION

COHEN, Judge:

This case is before the Court on respondent's Motion for Judgment on the Pleadings under Rule 120(a), Tax Court Rules of Practice and Procedure.

Ralph D. Cowser (decedent) died on March 15, 1978. Petitioner is the duly appointed and qualifying personal representative of the estate of the decedent and resided at Glasford, Ill. at the time the petition herein was filed.

Petitioner timely filed an estate tax return...

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