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 MaryPage: 1 2 NextLast modified: March 27, 2008