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ESTATE OF DeNIRO v. COMMISSIONER

Docket No. 9178-76.

49 T.C.M. 1004 (1985)

T.C. Memo. 1985-128

The Estate of Vincent DeNiro, Deceased, Helen M. Papalia and Joanne F. DeNicholas, Administratrices, Louis R. DeNiro, Transferee, Frank DeNiro, Transferee, and Michael DeNiro, Transferee v. Commissioner.

United States Tax Court.

Filed March 25, 1985.

Attorney(s) appearing for the Case

James C. Herndon, William T. Walker, and Robert W. Malone, 1500-I Cascade Plaza, Akron, Ohio, for the petitioners. Richard S. Bloom and Buckley D. Sowards, for the respondent.

Supplemental Memorandum Findings of Fact and Opinion

WILES, Judge:

The Court of Appeals for the Sixth Circuit remanded this case for us to reconsider the sufficiency or insufficiency of the earnings and profits of National Cigarette Service, Inc. (NCS), for purposes of determining the proper tax treatment of a constructive dividend received by petitioner, Estate of Vincent DeNiro, during 1969. We were not directed to hold further hearings on this issue;...

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