ESTATE OF LAUDER v. COMMISSIONER

Docket No. 21525-87.

64 T.C.M. 1643 (1992)

T.C. Memo. 1992-736

Estate of Joseph H. Lauder, Deceased, Leonard A. Lauder and Ronald S. Lauder, Executors v. Commissioner.

United States Tax Court.

Filed December 30, 1992.


Attorney(s) appearing for the Case

Albert H. Turkus, Ira T. Wender, Bernard J. Long, Jr., Corinne M. Antley, and Maria L. Olsen, for the petitioner. John A. Guarnieri and Clement Shugerman, for the respondent.


Memorandum Findings of Fact and Opinion

HAMBLEN, Chief Judge:

Respondent determined a deficiency of $42,702,597.67 in the Federal estate tax due from the Estate of Joseph H. Lauder (petitioner). In Estate of Lauder v. Commissioner [Dec. 46,918(M)], T.C. Memo. 1990-530, we denied petitioner's motion for partial summary judgment that restrictive shareholder agreements, to which Joseph H. Lauder (Joseph or decedent...

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