T.C. Memo. 2008-16
UNITED STATES TAX COURT
ESTATE OF MARVIN E. GREENFIELD, DECEASED,
BARBARA GREENFIELD, PERSONAL REPRESENTATIVE, AND
BARBARA GREENFIELD, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 20423-04. Filed January 31, 2008.
Frank Agostino, for petitioners.
Joseph J. Boylan, for respondent.
MEMORANDUM OPINION
LARO, Judge: This case was submitted to the Court under
Rule 122 for decision without trial.1 Petitioners petitioned the
1Rule references are to the Tax Court Rules of Practice and
Procedure. Unless otherwise noted, section references are to the
applicable versions of the Internal Revenue Code.
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Last modified: March 27, 2008