Estate of Anna Mirowski, Deceased, Ginat W. Mirowski and Ariella Rosengard, Personal Representatives - Page 1















                                 T.C. Memo. 2008-74                                   


                               UNITED STATES TAX COURT                                


          ESTATE OF ANNA MIROWSKI, DECEASED, GINAT W. MIROWSKI AND ARIELLA            
                 ROSENGARD, PERSONAL REPRESENTATIVES, Petitioners v.                  
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 15724-05.              Filed March 26, 2008.                


               Albert H. Turkus, Bryon A. Christensen, John P. Marston,               
          Sidney J. Silver, and Brian L. Alpert, for petitioners.                     
               William J. Gregg, J. Craig Young, and Warren P. Simonsen,              
          for respondent.                                                             


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               CHIECHI, Judge:  Respondent determined a deficiency of                 
          $14,243,208.37 in Federal estate tax (estate tax) with respect to           








Page:  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  Next 

Last modified: March 27, 2008