T.C. Memo. 1997-461
UNITED STATES TAX COURT
ESTATE OF PAUL MITCHELL, DECEASED, PATRICK T. FUJIEKI, EXECUTOR,
Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 21805-93. Filed October 9, 1997.
David W.K. Wong, B. John Williams, Jr., Miriam Louise Fisher,
Karen L. Hirsh, and Melvin E. Lefkowitz, for petitioner.
Henry E. O'Neill, Alan Summers, and Paul G. Robeck, for
respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
JACOBS, Judge: Respondent determined a $45,117,089 Federal
estate tax deficiency, an $8,396,020 penalty under section 6662(g),
and a $147,623 penalty under section 6662(h). After concessions,
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