- 2 -
amended, and all Rule references are to the Tax Court Rules of
Practice and Procedure.
Background
Some of the facts and certain exhibits have been stipulated.
The parties’ stipulations of fact are incorporated in this
opinion by reference and are found as facts in the instant case.
At the time of filing the petition in the instant case, Joseph S.
Maniglia1 resided in Wareham, Massachusetts. The decedent died
on July 11, 1999. At the time of her death, the decedent resided
in Somerville, Massachusetts. The decedent was a widow whose
husband, Angelo Maniglia, died in 1971. The decedent had two
sons, Frank A. Maniglia and Joseph S. Maniglia. Frank A.
Maniglia was involved in a small plane crash in 1985, and his
body was never recovered. The decedent was survived only by
Joseph S. Maniglia, who is the executor of her estate.
The real estate at 7 Commonwealth Avenue, Boston,
Massachusetts, was a multi-unit, residential, rental apartment
building (the property). On May 25, 1977, Henry Fluster conveyed
the property to the decedent and Frank A. Maniglia as joint
tenants for $200,000. The deed was properly recorded in the
Suffolk County, Massachusetts, Registry of Deeds (the registry).
1 The caption on the petition incorrectly stated the
executor’s name to be “Joseph A. Maniglia”. The caption has been
amended, by order, to correctly state the executor’s name as
“Joseph S. Maniglia”.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011