T.C. Memo. 2003-189 UNITED STATES TAX COURT ESTATE OF CHARLES N. ARONSON, DECEASED, BARNEY P. ARONSON, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 5873-01. Filed June 30, 2003. Roger B. Simon, for petitioner. Jennifer S. McGinty, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge: Respondent determined a deficiency of $2,224,224.71 in the Federal estate tax of the Estate of Charles N. Aronson (decedent). Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the date of decedent’s death.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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