T.C. Memo. 1998-154 UNITED STATES TAX COURT ESTATE OF MARTIN J. MACHAT, DECEASED, AVRIL GIACOBBI AND ERIC R. SKLAR, EXECUTORS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 21573-96. Filed April 27, 1998. Richard S. Kestenbaum and Bernard S. Mark, for petitioner. Janet F. Appel and Donald A. Glassel, for respondent. MEMORANDUM OPINION LARO, Judge: The Estate of Martin J. Machat (the estate) petitioned the Court to redetermine respondent's determination of deficiencies in the amounts of $26,383 and $277,309 in its 1988 and 1989 Federal income tax, respectively, and additions thereto under section 6651(a) in the respective amounts of $6,596 and $69,327.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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