T.C. Memo. 1996-149                                  
                               UNITED STATES TAX COURT                                
                 ESTATE OF JOSEPH CIDULKA, DECEASED, JAMES S. BOZIK,                  
                            ADMINISTRATOR, Petitioner v.                              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
               Docket Nos. 22456-91, 564-93.         Filed March 25, 1996.            
               Joel Yonover, Brantley H. Wright, and Richard O. Kissel II,            
          for petitioner.                                                             
               Stewart T. Hittinger and Russell Pinkerton, for respondent.            
                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               SCOTT, Judge:  Respondent in docket No. 22456-91 determined            
          a deficiency in the estate tax of the Estate of Joseph Cidulka,             
          deceased (decedent), in the amount of $1,223,726, and in docket             
          No. 564-93 determined a deficiency in gift taxes of decedent and            
          additions to tax for the calendar year 1982 as follows:                     
Page:     1   2   3   4   5   6   7   8   9   10   11   12   13   14   15   16   17   18   19   20   Next
Last modified: May 25, 2011