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ESTATE OF BELL v. COMMISSIONER

Docket Nos. 11159-86, 11160-86.

92 T.C. 714 (1989)

ESTATE OF LAURA V. LARSEN BELL, DECEASED, LAUREL V. BELL-CAHILL, EXECUTRIX, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ESTATE OF CHARLES C. BELL, DECEASED, LAUREL V. BELL-CAHILL, EXECUTRIX, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 30, 1989.

Attorney(s) appearing for the Case

John Gigounas and Edward B. Simpson, for the petitioners.

Margaret A. Martin, for the respondent.

OPINION

FAY, Judge:

Respondent determined a deficiency in Federal estate taxes for the Estate of Laura V. Larsen Bell in the amount of $1,143,839, and for the Estate of Charles C. Bell in the amount of $1,130,668.

These cases were consolidated for briefing and opinion and were submitted fully stipulated pursuant to Rule 122.1 The stipulated facts and the exhibits attached thereto are incorporated herein by reference...

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