United States Tax Court April 25, 2012, Docket Nos. 8922-09, 8940-09 (Estate of Lockett v. Comm'r)

T.C. Memo. 2012-123

UNITED STATES TAX COURT

ESTATE OF LOIS L. LOCKETT, a.k.a LOIS L. LOCKETT, DECEASED,

ROBERT W. LOCKETT, JR., EXECUTOR, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket Nos. 8922-09, 8940-09. Filed April 25, 2012.

Tim A. Tarter, Larry C. Schafer, and Sarah E. Price, for petitioner.

S. Mark Barnes and Rebekah A. Myers, for respondent.