T.C. Memo. 1996-10
UNITED STATES TAX COURT
ESTATE OF BERT B. RAPP, DECEASED,
RICHARD L. RAPP, EXECUTOR, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 19107-92. Filed January 18, 1996.
Dennis N. Brager and Gerald E. Lunn, Jr., for
petitioner.
Clifton B. Cates III and Nancy C. McCurley, for
respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
WHALEN, Judge: Respondent determined the following
deficiency in, and additions to, petitioner's Federal
estate tax:
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