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           
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Last modified: March 27, 2008