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ESTATE OF NAPOLITANO v. COMMISSIONER

Docket No. 23168-89.

63 T.C.M. 3092 (1992)

T.C. Memo. 1992-316

Estate of Ernest G. Napolitano, Deceased, The First National Bank of Long Island and Molly Donovan, Executors v. Commissioner.

United States Tax Court.

Filed June 4, 1992.

Attorney(s) appearing for the Case

James M. Marrin and Jed C. Albert, Three School St., Glen Cove, N.Y., for the petitioner. Diane R. Mirabito, for the respondent.

Memorandum Opinion

RAUM, Judge.

The Commissioner determined a deficiency of $11,938 in petitioner's income tax for its taxable year ended March 31, 1986. At the time the petition in this case was filed, petitioner's legal address was in care of The First National Bank of Long Island in Woodbury, New York. The case was submitted on the basis of a stipulation of facts and exhibits. The decedent, Ernest G. Napolitano (sometimes referred to as Dr. Napolitano...

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