United States Tax Court September 11, 2017, Docket No. 32361-15. (Estate of Sower v. Comm'r)

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United States · · · 11-09-2017

149 T.C. No. 11

UNITED STATES TAX COURT

ESTATE OF MINNIE LYNN SOWER, DECEASED, FRANK W. SOWER, JR.

AND JOHN R. SOWER, CO-EXECUTORS, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 32361-15. Filed September 11, 2017.

H died in 2012, and H’s estate reported a deceased spousal

unused exclusion (DSUE) and elected portability of the DSUE.

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