Estate of Richmond v. Comm'r Date Filed: February 11th, 2014 Citations: 2014 T.C. Memo. 26, 107 T.C.M. 1135, 107 Tax Ct. Mem. Dec. (CCH) 1135, 2014 Tax Ct. Memo LEXIS 26 Docket Number: Docket No. 21448-09