T.C. Memo. 1997-348
UNITED STATES TAX COURT
ESTATE OF LEON AMIEL, DECEASED, LEON L. AMIEL,
ADMINISTRATOR, C.T.A., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5602-93. Filed July 29, 1997.
John R. Morken and Joshua A. Hazelwood, for petitioner.
Kevin J. Kilduff and Dante D. Lucas, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
JACOBS, Judge: Respondent determined a $2,504,100 deficiency
in petitioner's Federal estate tax.
All of the 28 adjustments set forth in respondent's notice of
deficiency have been resolved save one, that being the amount of
the marital deduction to which the Estate of Leon Amiel, Deceased,
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