T.C. Memo. 1997-212
UNITED STATES TAX COURT
ESTATE OF LIESELOTTE KOHLSAAT, DECEASED,
PETER KOHLSAAT, COEXECUTOR, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 22465-94. Filed May 7, 1997.
Rocco J. Labella and Arthur P. Zucker, for petitioner.
Frank A. Racaniello, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge: Respondent determined a deficiency of
$337,474 in the Federal estate tax of the Estate of decedent
Lieselotte Kohlsaat.
Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for June 5, 1990, the date of
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