ESTATE OF FROST v. COMMISSIONER

Docket No. 17333-89.

65 T.C.M. 2101 (1993)

T.C. Memo. 1993-94

Estate of Richard M. Frost, Deceased, Diana L. Frost, Executor; Diana L. Frost; Cynthia L. Butler; Richard M. Frost, Jr.; Laurie A. Jacobs Trust, Diana L. Frost, Trustee; and Richard M. Frost Trust, Diana L. Frost and Richard M. Frost, Jr., Trustees v. Commissioner.

United States Tax Court.

Filed March 18, 1993.


Attorney(s) appearing for the Case

Mark S. Coco and Robert T. Pappas, 130 E. Wilson Bridge Rd., Worthington, Ohio, for the petitioners. Ronald T. Jordan, for the respondent.


Memorandum Findings of Fact and Opinion

WHITAKER, Judge:

Respondent determined deficiencies in the Federal estate tax of the Estate of Richard M. Frost, Deceased (the Estate) of $401,884, plus additions to tax of $200,942. Some of the issues raised by the pleadings have been disposed of by agreement of the parties, leaving for decision the following: (1) any part of the asserted deficiency in estate taxes is due to fraud; (2) whether the Estate is entitled...

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