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ESTATE OF GORE v. COMMISSIONER

Dkt. No. 468-02.

94 T.C.M. 602 (2007)

T.C. Memo. 2007-370

Estate of Sylvia Gore, Deceased, Pamela Powell, Personal Representative, Petitioner v. Commissioner.

United States Tax Court.

December 19, 2007.

Attorney(s) appearing for the Case

Paul R. Hodgson, Edith F. Moates, and James E. Poe, for petitioner.

Elizabeth Downs, for respondent.

SUPPLEMENTAL MEMORANDUM OPINION

MARVEL, Judge:

Petitioner and respondent filed computations for entry of decision under Rule 155.1 We must decide which party's method of computation is appropriate in determining the amount of petitioner's estate tax deficiency.

Background

On June 27, 2007, the Court filed its opinion, Estate of Gore v. Commissioner [Dec. 56,986(M)] T.C. Memo....

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