T.C. Memo. 2006-56
UNITED STATES TAX COURT
ESTATE OF CLAUDE C. FOCARDI, DECEASED,
NINA M. FOCARDI, PERSONAL REPRESENTATIVE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
NINA M. FOCARDI, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 1892-03, 3130-03. Filed March 27, 2006.
Edward F. Koren and Douglas A. Wright, for petitioners.
Stephen R. Takeuchi, for respondent.
MEMORANDUM OPINION
LARO, Judge: In docket No. 1892-03, Estate of Claude C.
Focardi, Deceased (decedent), Nina M. Focardi, Personal
Representative, petitioned the Court to redetermine respondent’s
determination of deficiencies of $903,784 and $3,123 in the
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