Estate of Leon Amiel, Deceased, Leon L. Amiel, Administrator, c.t.a. - Page 1

                                 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,          

Page:   1  2  3  4  5  6  7  8  9  10  11  12  13  14  Next

Last modified: May 25, 2011