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ESTATE OF LE CAER v. COMMISSIONER

Docket Nos. 29631-07, 30041-07.

135 T.C. 288 (2010)

ESTATE OF Lucien J. Le CAER, Deceased, LORRAINE LE CAER-DOMINI, CO-TRUSTEE AND DENISE LE CAER STAGNER, CO-TRUSTEE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. ESTATE OF MARIE L. LE CAER, DECEASED, LORRAINE LE CAER-DOMINI, CO-TRUSTEE AND DENISE LE CAER STAGNER, CO-TRUSTEE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed September 7, 2010.

Attorney(s) appearing for the Case

Nick A. Moschetti, Jr., for petitioners.

Wesley J. Wong, for respondent.

OPINION

MARVEL, Judge:

Respondent determined a $2,400 deficiency in the Federal estate tax of the Estate of Lucien Le Caer (Mr. Le Caer) and a $227,399 deficiency in the Federal estate tax of the Estate of Marie L. Le Caer (Mrs. Le Caer).1 After concessions,2 the issues for decision are: (1) Whether and to what extent Mrs. Le Caer's estate may claim a credit under section 2013 for Federal estate...

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