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ESTATE OF NEISEN v. COMMISSIONER

Docket No. 4909-86.

89 T.C. 939 (1987)

ESTATE OF LEANDER NEISEN, DECEASED, ELIZABETH NEISEN, PERSONAL REPRESENTATIVE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 28, 1987.

Attorney(s) appearing for the Case

James O. Ramstad, for the petitioner.

Gail K. Gibson, for the respondent.

OPINION

STERRETT, Chief Judge:*

By notice of deficiency dated January 3, 1986, respondent determined a deficiency in petitioner's Federal estate tax in the amount of $127,065.68. Due to concessions by petitioner, the only issue presented in this case is whether section 403(e)(3), Economic Recovery Tax Act of 1981, Pub. L. 97-34, 95 Stat. 305, precludes petitioner from qualifying...

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