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ALLGOOD v. COMMISSIONER

Docket No. 320-82.

52 T.C.M. 575 (1986)

T.C. Memo. 1986-455

Estate of William L. Allgood, Deceased, Juanita P. Allgood, Executor v. Commissioner.

United States Tax Court.

Filed September 18, 1986.

Attorney(s) appearing for the Case

John L. Burghardt, 3120 Cohasset Rd., Chico, Calif., for the petitioner. Edward I. Kaplan, for the respondent.

Memorandum Opinion

FAY, Judge:*

Respondent determined a deficiency in petitioner's Federal estate tax in the amount of $6,000. The issue is whether a reduction in the unified credit pursuant to section 2010(c)1 is required herein. This case was submitted fully stipulated pursuant to Rule 122. The stipulation of facts and attached exhibits are incorporated herein by reference.

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