T.C. Memo. 1999-424
UNITED STATES TAX COURT
ESTATE OF EILEEN K. BROCATO, DECEASED, NINA CIMARELLI
AND LEON SCHILLER, CO-EXECUTORS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 18887-97. Filed December 29, 1999.
Keith Schiller, for petitioners.
Kevin G. Croke, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge: Respondent determined a deficiency of
$1,373,797 in the Federal estate tax of the Estate of Eileen K.
Brocato (petitioner).
Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year in issue, and
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011