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 toPage: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: March 27, 2008