                                 T.C. Memo. 1996-29                                   


                               UNITED STATES TAX COURT                                


               ESTATE OF SYLVIA P. GOLDMAN, DECEASED, MARSHA GOLDBERG                 
           AND LINDA TANENBAUM, CO-EXECUTRICES, Petitioner v. COMMISSIONER            
                           OF INTERNAL REVENUE, Respondent                            


          Docket No. 16970-94.                    Filed January 25, 1996.             


               Gerald N. Daffner, for petitioner.                                     
               Marcie B. Harrison and Theodore R. Leighton, for respondent.           

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               FOLEY, Judge:  By notice dated July 11, 1994, respondent               
          determined a deficiency in petitioner's estate tax in the amount            
          of $271,031.37 and an accuracy-related penalty for negligence               
          under section 6662(b)(1) in the amount of $42,763.25.                       
               After concessions, the issues before the Court are as                  
          follows:

Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Next

Last modified: April 4, 2007