T.C. Memo. 2007-203 UNITED STATES TAX COURT ESTATE OF GERTRUDE ZLOTOWSKI, DECEASED, GUNTHER GREWE, ANCILLARY ADMINISTRATOR, C.T.A., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 22150-04. Filed July 24, 2007. Susan Litwer, Howell Bramson, and Robert H. Rosh (specially recognized), for petitioner. Lydia A. Branche and Shawna A. Early, for respondent. MEMORANDUM OPINION HALPERN, Judge: This case involves the Federal estate tax. The decedent (decedent) is Gertrude Zlotowski. By notice of deficiency dated August 24, 2004, respondent determined aPage: 1 2 3 4 5 6 7 8 9 10 11 12 13 NextLast modified: November 10, 2007