Estate of Mladinich v. Commissioner

ESTATE OF MARY PIEROTICH MLADINICH, DECEASED, PEOPLES BANK OF BILOXI, ADMINISTRATOR D.B.N., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Mladinich v. Commissioner

Docket No. 15841-89

United States Tax Court

T.C. Memo 1991-528; 1991 Tax Ct. Memo LEXIS 577; 62 T.C.M. (CCH) 1065; T.C.M. (RIA) 91528;

October 24, 1991, Filed

Decision will be entered under Rule 155.

Lauch M. Magruder, Jr. and Charles L. Brocato, for the petitioner.

Linda J. Wise, for the respondent.

DAWSON, Judge.

DAWSON

MEMORANDUM FINDINGS OF FACT AND OPINION

This case was assigned to Special Trial Judge Carleton D.…