T.C. Memo. 1996-488 UNITED STATES TAX COURT ESTATE OF BONNIE J. LISTON HARDEN, DECEASED, DAVID J. KOTLER, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9333-94. Filed October 30, 1996. Steven R. Mather and Elliott H. Kajan, for petitioner. Jack H. Klinghoffer, Robert H. Schorman, Jr., and Michele F. Leichtman, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION FOLEY, Judge: By notice of deficiency dated March 9, 1994, respondent determined a deficiency in, and additions to, petitioner's estate tax as follows:Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
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