Legal Opinion
Estate of Fratini v. Commissioner
United States Tax Court
Decided August 24, 1998No. Tax Ct. Dkt. No. 18921-96Unpublished
1Opinion of the Court
ESTATE OF ALBERT FRATINI, DECEASED, MARION FRIEDEBERG, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Fratini v. Commissioner
Tax Ct. Dkt. No. 18921-96
United States Tax Court
T.C. Memo 1998-308; 1998 Tax Ct. Memo LEXIS 309; 76 T.C.M. (CCH) 342;
August 24, 1998, Filed
Decision will be entered under Rule 155.
Allan D. Hill, for respondent.
Nickolas P. Tooliatos II, for petitioner.
RUWE, JUDGE.
RUWE
MEMORANDUM FINDINGS OF FACT AND OPINION
RUWE, JUDGE: Respondent determined a deficiency of $443,960 in petitioner's Federal estate tax. After concessions, the…
2Cases cited11 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Parker v. CommissionerUnited States Tax Court · 1986
- Estate of Young v. CommissionerUnited States Tax Court · 1998
- Heidt v. CommissionerUnited States Tax Court · 1947
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