United States Tax Court July 21, 1993, Docket No. 17865-90 (Estate of Kurz v. Commissioner)

lead-opinion

Parker, Judge:

Respondent determined a deficiency of $311,570.88 in petitioner’s Federal estate tax. Petitioner claims an overpayment in estate tax in the amount of $25,414. The issue is whether, at the time of her death, Ethel H.