T.C. Memo. 2004-46
UNITED STATES TAX COURT
ESTATE OF LEA K. HILLGREN, DECEASED, MARK HILLGREN, EXECUTOR,
Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 13394-01. Filed March 3, 2004.
Paul Frederic Marx, for petitioner.
Thomas J. Fernandez, Hieu C. Nguyen, Edwin Herrera, for
respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined a deficiency of
$1,269,498 in the Federal estate tax of the estate of Lea K.
Hillgren (decedent), Mark Hillgren, executor, and an accuracy-
related penalty under section 6662(a) of $247,691. After
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