T.C. Memo. 2001-31
UNITED STATES TAX COURT
ESTATE OF CYRIL I. MAGNIN, DECEASED, DONALD ISAAC MAGNIN,
EXECUTOR, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent*
Docket No. 24883-92. Filed February 12, 2001.
Stuart S. Lipton, Frederick J. Adam, Jerome B. Falk, Jr.,
Douglas A. Winthrop, and Denise M. Riley, for petitioner.
Rebecca T. Hill, for respondent.
SUPPLEMENTAL MEMORANDUM FINDINGS OF FACT AND OPINION
RUWE, Judge: This case is before the Court on remand from
the Court of Appeals for the Ninth Circuit for further
consideration consistent with its opinion in Estate of Magnin v.
*This Memorandum Opinion supplements our Memorandum Opinion
in Estate of Magnin v. Commissioner, T.C. Memo. 1996-25, revd.
and remanded 184 F.3d 1074 (9th Cir. 1999).
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