Estate of Giacopuzzi v. Commissioner

Estate of Rosie Giacopuzzi, Deceased, Lindo Giacopuzzi, Executor v. Commissioner.

Estate of Giacopuzzi v. Commissioner

Docket No. 4464-68.

United States Tax Court

T.C. Memo 1970-356; 1970 Tax Ct. Memo LEXIS 3; 29 T.C.M. (CCH) 1777; T.C.M. (RIA) 70356;

December 31, 1970, Filed

Frederick J. Kling, for the petitioner. Andrew H. Weinstein, for the respondent.

SCOTT

Memorandum Findings of Fact and Opinion

SCOTT, Judge: Respondent determined a deficiency in estate tax of the Estate of Rosie Giacopuzzi in the amount of $45,027.15.

The issues for decision are:(1) Whether the decedent's daughter Nellie Pomo…