ESTATE OF BLAIR v. COMMISSIONER

Docket No. 27560-87.

55 T.C.M. 1246 (1988)

T.C. Memo. 1988-296

Estate of Bradley B. Blair, Deceased, Carolyn R. Blair, Personal Representative v. Commissioner.

United States Tax Court.

Filed July 11, 1988.


Attorney(s) appearing for the Case

Gary D. Eisenberg, 2400 Louisiana Blvd., N.E. Albuquerque, N.M., for the petitioner. Thomas F. Eagan, for the respondent.


Memorandum Opinion

GOLDBERG, Special Trial Judge:

This case was considered pursuant to the provisions of section 7443A(b)(4) of the Internal Revenue Code of 1986.1

Respondent determined a deficiency in petitioner's Federal estate tax in the amount of $124,042.30. This case is before the Court on Respondent's Motion For Partial Summary Judgment pursuant to Rule 121. The motion was filed on February 1, 1988, together with...

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