T.C. Memo. 2004-46 UNITED STATES TAX COURT ESTATE OF LEA K. HILLGREN, DECEASED, MARK HILLGREN, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13394-01. Filed March 3, 2004. Paul Frederic Marx, for petitioner. Thomas J. Fernandez, Hieu C. Nguyen, Edwin Herrera, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COHEN, Judge: Respondent determined a deficiency of $1,269,498 in the Federal estate tax of the estate of Lea K. Hillgren (decedent), Mark Hillgren, executor, and an accuracy- related penalty under section 6662(a) of $247,691. AfterPage: 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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