T.C. Memo. 2001-206
UNITED STATES TAX COURT
ESTATE OF MARY CATHERINE IX GAYNOR, DECEASED, PAUL GAYNOR,
ADMINISTRATOR d.b.n.c.t.a., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1640-00. Filed August 6, 2001.
Patrick J. Corcoran, for petitioner.
Michael P. Breton, for respondent.
MEMORANDUM OPINION
SWIFT, Judge: Respondent determined a deficiency of
$600,513 in petitioner’s Federal estate tax.
Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect as of the date of decedent’s
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