T.C. Memo. 1996-58
UNITED STATES TAX COURT
ESTATE OF PHILIP MERIANO, DECEASED, ANITA PANEPINTO,
ADMINISTRATRIX, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
Docket No. 26622-81. Filed February 15, 1996.
James S. Tupitza and Ridgeley A. Scott, for petitioner.
Joellyn Cattell, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: This case was heard by Special Trial Judge
Daniel J. Dinan pursuant to the provisions of section 7443A(b)(4)
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