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ESTATE OF SOWER v. COMMISSIONER

Docket No. 32361-15.

149 T.C. 279 (2017)

149 T.C. No. 11

ESTATE OF MINNIE LYNN SOWER, DECEASED, FRANK W. SOWER, JR. AND JOHN R. SOWER, CO-EXECUTORS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 11, 2017.

Attorney(s) appearing for the Case

Phyllis A. Sower, for petitioner.

John S. Hitt and Denise A. Diloreto, for respondent.

OPINION

This is an estate tax deficiency case involving the Estate of Minnie Lynn Sower. Minnie was the surviving spouse of her late husband Frank W. Sower.1 When Frank's estate filed its estate tax return, the estate did not use all of the basic exclusion...

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