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ESTATE OF KENDALL v. COMMISSIONER

Docket No. 29271-88.

60 T.C.M. 1045 (1990)

T.C. Memo. 1990-547

Estate of Louise E. Cubberly Kendall, Deceased, John R. Kendall, Personal Representative v. Commissioner.

United States Tax Court.

Filed October 22, 1990.

Attorney(s) appearing for the Case

Charles E. Anderson, 7007 Wyoming N.E., Albuquerque, N.M., for the petitioner. Terry W. Vincent and John MacEachen, for the respondent.

Memorandum Opinion

PANUTHOS, Special Trial Judge:

This case is before the Court on the parties' cross-motions for partial summary judgment. pursuant to Rule 121.1

Respondent determined a deficiency in petitioner's Federal estate tax in the amount of $285,141.66. At issue is whether section 403(e)(3), Economic Recovery Tax Act of 1981, Pub. L. 9734, 95 Stat. 305 (hereinafter ERTA), precludes petitioner from qualifying...

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