ESTATE OF GOLDSTONE v. COMMISSIONER

Docket Nos. 8310-78, 8460-78.

78 T.C. 1143 (1982)

ESTATE OF LILLIAN GOLDSTONE, DECEASED, SIDNEY GOLDSTONE, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 28, 1982.


Attorney(s) appearing for the Case

Joel Yonover and Stuart J. Friedman, for the petitioner.

Tommy F. Thompson, for the respondent.


OPINION

WILBUR, Judge:

Respondent determined a deficiency in petitioner's Federal gift tax for the calendar quarter ended March 31, 1974, in the amount of $9,599.72. Respondent further determined a deficiency in petitioner's Federal estate tax in the amount of $48,087.52. By way of amended answer, respondent claimed an increase of $8,493.46 in the proposed Federal estate tax deficiency, making the overall estate tax deficiency $56,580.98.

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