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ESTATE OF HARRISON v. COMMISSIONER

Docket No. 16018-98.

115 T.C. 161 (2000)

ESTATE OF JUDITH U. HARRISON, DECEASED, RICHARD J. TEJEDA, EXECUTOR, AND ESTATE OF KENNETH R. HARRISON, DECEASED, RICHARD J. TEJEDA, EXECUTOR, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 22, 2000.

Attorney(s) appearing for the Case

Michael Antin, for petitioners.

Donna F. Herbert, for respondent.

OPINION

NIMS, Judge.

Respondent determined a deficiency in Federal estate tax with respect to the Estate of Judith U. Harrison in the amount of $16,457, and a deficiency in Federal estate tax with respect to the Estate of Kenneth R. Harrison in the amount of $16,457. After concessions, the sole issue for decision is whether the Estates of Judith U. Harrison and Kenneth R. Harrison are entitled to credits for tax on prior transfers pursuant to section...

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