Estate of Trompeter v. Commissioner

MEMORANDUM *

Petitioners-Appellants, the Estate of Emanuel Trompeter and the decedent’s daughters (collectively “Taxpayers"), appeal the decision of the Tax Court on remand from a prior decision of this court. See Estate of Trompeter v. Comm’r, 279 F.3d 767 (9th Cir.2002); Trompeter v. Comm’r, 87 T.C.M. 851, 2004 WL 205824 (2004). We have jurisdiction pursuant to 26 U.S.C. § 7482.

We affirm the Tax Court in all respects, except for its finding that there were 31 additional coins.1 The fact that the notation in the diary stated that “approximately” 500 coins had been given to Ira Goldberg…