T.C. Memo. 2003-66
UNITED STATES TAX COURT
ESTATE OF NATALIE M. LEICHTER, DECEASED, STEVEN
LEICHTER, CO-SPECIAL ADMINISTRATOR AND JEFFREY L.
LEICHTER, CO-SPECIAL ADMINISTRATOR, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2192-00. Filed March 6, 2003.
Walter Joseph Tribbey III, for petitioner.
David R. Jojola, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: Respondent determined a $344,635 Federal
estate tax deficiency for the Estate of Natalie M. Leichter (the
estate). This deficiency derives from respondent’s determination
that the fair market value of Harlee International, Inc., a
closely held corporation, was $2,718,358 instead of the
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011