Estate of Fox v. Commissioner

ESTATE OF NATHALIE N. FOX, DECEASED, KENNETH FOX, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Fox v. Commissioner

Docket No. 7025-93

United States Tax Court

T.C. Memo 1995-30; 1995 Tax Ct. Memo LEXIS 31; 69 T.C.M. (CCH) 1719;

January 24, 1995, Filed

Decision will be entered under Rule 155.

For petitioner: Wallace Musoff and Michael J. Coyle.

For respondent: James Biagi and Paula Zimmerman.

WELLS

WELLS

MEMORANDUM FINDINGS OF FACT AND OPINION

WELLS, Judge: Respondent determined a deficiency in petitioner's Federal estate tax in the amount of $ 230,230.97 and that…