T.C. Memo. 1996-294
UNITED STATES TAX COURT
ESTATE OF JOHN T. SOBOTA, DECEASED,
T. J. SOBOTA, PERSONAL REPRESENTATIVE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11158-94. Filed June 25, 1996.
T. J. Sobota, for petitioner.
J. Paul Knap and Mark J. Miller, for respondent.
MEMORANDUM OPINION
TANNENWALD, Judge: Respondent determined a deficiency of
$158,064 in petitioner's Federal estate tax. The sole issue for
decision is whether the amount of the marital deduction under
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