ESTATE OF MARCELLO v. COMMISSIONER

Docket Nos. 3586-68, 3591-68, 2096-69, 2097-69, 2098-69, 2099-69, 1734-70.

36 T.C.M. 1408 (1977)

T.C. Memo. 1977-353

Estate of Louise F. Marcello, Deceased, Carlos Marcello, Administrator, et al. v. Commissioner.

United States Tax Court.

Filed October 3, 1977.


Attorney(s) appearing for the Case

deQuincy V. Sutton2 and Virgil M. Wheeler, Jr., for the petitioners. Bruce A. McArdle, for the respondent.


Memorandum Findings of Fact and Opinion

DAWSON, Judge:

These consolidated cases were assigned to and heard by former Special Trial Judge Joseph N. Ingolia. His report was filed on April 14, 1977. By Order dated May 25, 1977, the parties were given until August 29, 1977, to file exceptions to the report. No exceptions have been filed, and the report, with minor changes, is hereby adopted.

Respondent determined the following Federal income taxes and...

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