ULMER v. COMMISSIONER

Docket Nos. 12602-91, 14026-91, 14348-91, 14349-91.

67 T.C.M. 3008 (1994)

T.C. Memo. 1994-234

Roberta Schreiber Ulmer, et al v. Commissioner.

United States Tax Court.

Filed May 26, 1994.


Attorney(s) appearing for the Case

Matthew F. Sarnell, 10 E. 40th St., New York, N.Y., Melvin Paradise, 630 3rd Ave., New York, N.Y., Stanley L. Kantor, and Gregory A. Robinson, for the petitioners. Frances Ferrito Regan and Pamela L. Cohen, for the respondent.


Memorandum Findings of Fact and Opinion

HALPERN, Judge:

Respondent has determined deficiencies in both estate tax and gift taxes, and additions to tax in connection with the gift taxes, against petitioner Estate of Cecil Rosenblatt, Deceased, Roberta Schreiber Ulmer, Hannah Goldstein, and Iris Gruenebaum, Administratrices, C.T.A. (the Estate). Respondent has also determined that petitioners Roberta Schreiber Ulmer (Roberta) and Marvin Rosenblatt (Marvin...

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