T.C. Memo. 2003-176
UNITED STATES TAX COURT
ESTATE OF HELEN A. DEPUTY, DECEASED, WILLIAM J.
DEPUTY, CO-EXECUTOR, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 9308-01, 9309-01. Filed June 13, 2003.
Albert L. Grasso, Donald J. Russ, Jr., and John P. Adams,
for petitioner.
Michael F. O’Donnell, Gregory J. Stull, and Thomas D. Yang,
for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: In these consolidated cases,1 respondent
determined a $1,295,274 deficiency in estate tax and a $162,715
deficiency in gift tax. The parties have resolved all issues
1 These cases were consolidated for purposes of trial,
briefing and opinion.
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