Jorgensen, et. al. v. Commissioner of Internal Revenue

T.C. Memo. 2009-66

UNITED STATES TAX COURT
ESTATE OF ERMA V. JORGENSEN, DECEASED, JERRY LOU DAVIS,
EXECUTRIX, AND JERRY LOU DAVIS AND GERALD R. JORGENSEN,
CO-TRUSTEES, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 21936-06. Filed March 26, 2009.

MEMORANDUM FINDINGS OF FACT AND OPINION
HAINES, Judge: Respondent determined a $796,954 Federal
estate tax deficiency against the Estate of Erma V. Jorgensen
(the estate). After concessions the issues for decision are […]