T.C. Memo. 1997-110
UNITED STATES TAX COURT
ESTATE OF JOSEPH G. MALTAMAN, DECEASED, PAUL J. CONSTANTINO,
SPECIAL ADMINISTRATOR, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3845-95. Filed March 4, 1997.
Donald Del Grande, for petitioner.
Debra K. Estrem, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
WELLS, Judge: Respondent determined a deficiency of
$103,932 in petitioner's Federal estate tax and an addition to
tax pursuant to section 6651(a)(1) of $25,983. Unless otherwise
indicated, all section references are to the Internal Revenue
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