T.C. Memo. 2006-76 UNITED STATES TAX COURT ESTATE OF PEARL I. AMLIE, DECEASED, RODNEY B. AMLIE, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 16039-02. Filed April 17, 2006. Robert E. Dallman, Michael G. Goller, and Robert B. Teuber, for petitioner. James E. Schacht and Mark J. Miller, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GALE, Judge: Respondent determined a Federal estate tax deficiency of $360,266, and an accuracy-related penalty underPage: 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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