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ESTATE OF LASSITER v. COMMISSIONER

Docket No. 17643-98.

80 T.C.M. 541 (2000)

T.C. Memo. 2000-324

Estate of Henry A. Lassiter, Deceased, Paula Ann Masters Lassiter, Administrator, C.T.A v. Commissioner.

United States Tax Court.

Filed October 19, 2000.

Attorney(s) appearing for the Case

David D. Aughtry and Charles E. Hodges II, for the petitioner. David Delduco and Clinton M. Fried, for the respondent.

MEMORANDUM OPINION

NIMS, Judge:

Respondent determined a Federal estate tax deficiency in the amount of $14,330,496 for the Estate of Henry A. Lassiter (the estate). Pursuant to Rule 122, the parties have submitted fully stipulated the sole issue of whether, after giving effect to various disclaimers, the estate is entitled to a deduction under section 2056(b)(7) with respect to an interest transferred in trust from Henry A. Lassiter (Mr. Lassiter or decedent...

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