United States Tax Court July 10, 2007, No. 13779-02 (Estate of Kimberly A. Hicks v. Comm'r)

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United States · · · 10-07-2007

T.C. Memo. 2007-182

UNITED STATES TAX COURT

ESTATE OF KIMBERLY A. HICKS, Deceased, KEY TRUST

COMPANY OF OHIO, N.A., Administrator, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 13779-02. Filed July 10, 2007.

Timothy G. Crowley, for petitioner.

Robert D. Kaiser, for respondent.

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