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ESTATE OF ROCKEFELLER v. COMMISSIONER

Docket No. 4894-82.

83 T.C. 368 (1984)

ESTATE OF NELSON A. ROCKEFELLER, DECEASED, LAURANCE S. ROCKEFELLER, J. RICHARDSON DILWORTH, AND DONAL C. O'BRIEN, JR., EXECUTORS, AND MARGARETTA F. ROCKEFELLER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 24, 1984.

Attorney(s) appearing for the Case

Joseph M. Persinger and Stuart E. Keebler, for the petitioners.

David M. Brandes, for the respondent.

OPINION

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $44,293 in the Federal income tax of Nelson A. Rockefeller, deceased, and Margaretta F. Rockefeller for 1975. Petitioners in this proceeding allege that the determination was erroneous and claim an overpayment of income tax in the amount of $355,180 for that year. Other issues having been resolved, the only issue for decision is...

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