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:
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