Estate of Fortugno v. Commissioner

Estate of Daniel Fortugno, Deceased, Connie M. Fortugno, Executrix v. Commissioner. Estate of Daniel P. Fortugno, Deceased, Connie M. Fortugno, Executrix, and Connie M. Fortugno, Surviving Spouse v. Commissioner.

Estate of Fortugno v. Commissioner

Docket Nos. 69030, 69031.

United States Tax Court

T.C. Memo 1965-124; 1965 Tax Ct. Memo LEXIS 207; 24 T.C.M. (CCH) 646; T.C.M. (RIA) 65124;

May 10, 1965

John J. Gibbons, for the petitioners. Francis X. Gallagher and Scott A. Dahlquist, for the respondent.

FAY

Memorandum Opinion

FAY, Judge: The respondent determined that petitioners were liable for…