ESTATE OF PROIOS v. COMMISSIONER

Docket No. 15452-93.

68 T.C.M. 645 (1994)

T.C. Memo. 1994-442

Estate of Maria Proios, Deceased, Maria Tavlarios and Michael Frangos, Co-Executors v. Commissioner.

United States Tax Court.

Filed August 29, 1994.


Attorney(s) appearing for the Case

Laurence E. Curran, 14 Wall St., New York, N.Y., and Michael G. Chalos, 300 E. 42nd St., New York, N.Y., for the petitioner. Catherine R. Chastanet, for the respondent.


Memorandum Findings of Fact and Opinion

LARO, Judge:

This case is before the Court pursuant to a petition filed on behalf of the Estate of Maria Proios to redetermine respondent's determination of a $220,255 deficiency in its Federal estate tax liability and an $89,074 addition thereto under section 6651(a)(1). Unless otherwise indicated, section references are to the Internal Revenue Code in effect for the year of death. Rule references are to the Tax Court...

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