Estate of Mary Roppolo Artall, Deceased, Jasper Artall, Betty Jo Artall Vollenweider, Ralph Artall, Co-Executors, - Page 1















                                 T.C. Memo. 2008-67                                   


                               UNITED STATES TAX COURT                                


             ESTATE OF MARY ROPPOLO ARTALL, DECEASED, JASPER ARTALL, CO-              
           EXECUTOR, BETTY JO ARTALL VOLLENWEIDER, CO-EXECUTOR, AND RALPH             
                         ARTALL, CO-EXECUTOR, Petitioners v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 18899-05.              Filed March 18, 2008.                


               Donald A. Capretz and Lawrence D. Huter, for petitioners.              
               Lillian D. Brigman, for respondent.                                    


                                 MEMORANDUM OPINION                                   

               HALPERN, Judge:  Respondent determined a $247,101 deficiency           
          in Federal estate tax.                                                      
               All section references are to the Internal Revenue Code in             
          effect for November 21, 2001, the date of the death of Mary                 








Page:  1  2  Next 

Last modified: March 27, 2008