T.C. Memo. 2004-27
UNITED STATES TAX COURT
ESTATE OF EMANUEL TROMPETER, DECEASED,
ROBIN CAROL TROMPETER GONZALEZ AND JANET ILENE TROMPETER
POLACHEK, CO-EXECUTORS, Petitioner v. COMMISSIONER OF
INTERNAL REVENUE, Respondent*
Docket No. 11170-95. February 4, 2004.
Robert A. Levinson and Avram Salkin, for petitioner.
Irene Scott Carroll, for respondent.
SUPPLEMENTAL MEMORANDUM OPINION
LARO, Judge: This case is before the Court upon remand from
the Court of Appeals for the Ninth Circuit. We issued our
initial report in this case on January 27, 1998, and filed that
*This Supplemental Memorandum Opinion supplements our prior
Memorandum Opinion in Estate of Trompeter v. Commissioner, T.C.
Memo. 1998-35, supplemented by 111 T.C. 57 (1998), vacated and
remanded 279 F.3d 767 (9th Cir. 2002).
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