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ESTATE OF WILSON v. COMMISSIONER

Docket No. 15559-96.

76 T.C.M. 350 (1998)

T.C. Memo. 1998-309

Estate of Ethel M. Cumber Wilson, Deceased, Ethel C. Kelly and Dennis I. Belcher, Co-Executors v. Commissioner.

United States Tax Court.

Filed August 24, 1998.

Attorney(s) appearing for the Case

Dennis I. Belcher, Michele A.W. McKinnon, and John F. Kelly, Richmond, Va., for the petitioner. William Henck, for the respondent.

MEMORANDUM OPINION

RUWE, Judge:

Respondent determined a deficiency of $1,225,296 in petitioner's Federal estate tax plus an accuracy-related penalty under section 66621 in the amount of $202,811. The parties have by way of settlement or concession disposed of all but one of the issues raised in the notice of deficiency. The issue remaining for decision is whether petitioner is entitled to deduct claims against decedent's estate...

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