T.C. Memo. 1999-421
UNITED STATES TAX COURT
ESTATE OF FRANK M. DISANTO, DECEASED, ROXANNE DISANTO
TINNELL, BYRNADETTE DISANTO, AND FRANK DISANTO,
COEXECUTORS, Petitioners v. COMMISSIONER OF
INTERNAL REVENUE, Respondent
ESTATE OF GRACE J. DISANTO, DECEASED, ROXANNE DISANTO
TINNELL, BYRNADETTE M. DISANTO, AND FRANK R. DISANTO,
COEXECUTORS, Petitioners v. COMMISSIONER OF
INTERNAL REVENUE, Respondent
Docket Nos. 10344-97, 21951-97.1 Filed December 27, 1999.
W. Curtis Elliott, Jr., Paul M. Hattenhauer, and William R.
Culp, Jr., for petitioners.
James E. Gray and Paul G. Topolka, for respondent.
1 We consolidated these cases for trial, briefing, and
opinion over petitioners’ objection. Consolidating these cases
serves judicial economy and does not affect the result in either
case.
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