Estate of James Barudin, Muriel B. Clarke v. Commissioner

T.C. Memo. 1996-395

UNITED STATES TAX COURT ESTATE OF JAMES BARUDIN, DECEASED, MURIEL B. CLARKE, EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 7156-94. Filed August 26, 1996. Jeffrey M. Novick, Richard S. Kestenbaum, and Bernard S. Mark, for petitioner. Dante D. Lucas and Pamela L. Cohen, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION SWIFT, Judge: Respondent determined a deficiency of $163,751 in the Federal estate tax of the Estate of James Barudin (decedent). - 2 - Unless otherwise indicated, all section references are to the Internal Revenue Code…