Natkanski v. Commissioner

ESTATE OF ZYGMUNT NATKANSKI, DECEASED, KRYSTYNA NATKANSKI, CO-EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Natkanski v. Commissioner

Docket No. 21096-89

United States Tax Court

T.C. Memo 1992-380; 1992 Tax Ct. Memo LEXIS 401; 64 T.C.M. (CCH) 55;

July 7, 1992, Filed

Decision will be entered under Rule 155.

For Petitioner: Thomas S. Chuhak, Steven B. Wolf, and Alan R. Dolinko.

For Respondent: James S. Stanis.

GERBER

GERBER

MEMORANDUM FINDINGS OF FACT AND OPINION

GERBER, Judge: Respondent, by means of a statutory notice of deficiency, determined a deficiency in Federal estate tax in…