United States Tax Court May 30, 1995, Docket No. 1250-93 (Estate of Bond v. Commissioner)

lead-opinion

SCOTT, Judge:

Respondent determined a deficiency in the Federal estate tax of the Estate of Edwin L. Bond in the amount of $440,326.

On April 20, 1994, petitioner, the Estate of Edwin L. Bond, Deceased, Ruth B. Bond, Personal Representative, filed a motion for summary judgment alleging that the Court should conclude, based on the will of Edwin L.