Estate of Harden v. Commissioner

ESTATE OF BONNIE J. LISTON HARDEN, DECEASED, DAVID J. KOTLER, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Harden v. Commissioner

Docket No. 9333-94.

United States Tax Court

T.C. Memo 1996-488; 1996 Tax Ct. Memo LEXIS 504; 72 T.C.M. (CCH) 1139;

October 30, 1996, Filed

Decision will be entered under Rule 155.

Steven R. Mather and Elliott H. Kajan, for petitioner.

Jack H. Klinghoffer, Robert H. Schorman, Jr., and Michele F. Leichtman, for respondent.

FOLEY, Judge

FOLEY

MEMORANDUM FINDINGS OF FACT AND OPINION

FOLEY, Judge: By notice of deficiency dated March 9, 1994,…