EST. OF PECHAN v. COMMISSIONER

Docket No. 8056-84.

50 T.C.M. 1273 (1985)

T.C. Memo. 1985-524

Estate of Bernard W. Pechan, Deceased, Bernard Warren Pechan, Administrator v. Commissioner.

United States Tax Court.

Filed October 7, 1985.


Attorney(s) appearing for the Case

Murray Rudman, P. O. Box 926, Southampton, N. Y. for the petitioner. Lewis R. Mandel, for the respondent.


Memorandum Opinion

WILBUR, Judge:

Respondent issued a notice of deficiency to petitioner on July 15, 1977, in which he determined a deficiency in estate tax in the amount of $71,327.18. Petitioner filed a timely petition with this Court on October 8, 1977. Estate of Bernard W. Pechan, Deceased, Bernard Warren Pechan, Administrator v. Commissioner, Docket No. 10341-77. The parties subsequently reached a basis of settlement by agreeing that petitioner...

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