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ESTATE OF SHELFER v. COMMISSIONER

Docket No. 25389-92.

103 T.C. 10 (1994)

ESTATE OF LUCILLE P. SHELFER, DECEASED, THE QUINCY STATE BANK, PERSONAL REPRESENTATIVE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 19, 1994.

Attorney(s) appearing for the Case

Thornton M. Henry, for petitioner.

Eli J. Dicker, for respondent.

LARO, Judge:

This case is before the Court pursuant to a petition filed by the Estate of Lucille P. Shelfer, Deceased (petitioner), the Quincy State Bank, personal representative for a redetermination of respondent's determination of a $1,321,638.30 deficiency in Federal estate tax. Pursuant to Rule 122(a),1 the parties submitted this case to the Court without trial; the record consists of the pleadings and stipulated facts with...

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