T.C. Memo. 2007-107
UNITED STATES TAX COURT
ESTATE OF HILDE E. ERICKSON, DECEASED, DONOR, KAREN E. LANGE,
PERSONAL REPRESENTATIVE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
ESTATE OF HILDE E. ERICKSON, DECEASED, KAREN E. LANGE, PERSONAL
REPRESENTATIVE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 17982-05, 18003-05. Filed April 30, 2007.
Phillip H. Martin, Nathan Honson, and John Rock, for
petitioner.
Blaine Holiday, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
KROUPA, Judge: Respondent determined a $734,599 deficiency
in the Federal gift tax and a $718,320 deficiency in the Federal
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Last modified: November 10, 2007