ESTATE OF FRANK v. COMMISSIONER

Docket Nos. 15103-92, 15104-92.

69 T.C.M. 2255 (1995)

T.C. Memo. 1995-132

Estate of Anthony J. Frank, Sr., Deceased, Anthony Jeffrey Frank, Executor v. Commissioner. Estate of Margaret E. Frank, Deceased, Anthony Jeffrey Frank, Executor v. Commissioner.

United States Tax Court.

Filed March 28, 1995.


Attorney(s) appearing for the Case

Douglas G. Dye, 1608 Walnut St., Philadelphia, Pa., for the petitioner. Lisa Primavera-Femia,1 for the respondent.


Memorandum Findings of Fact and Opinion

PARR, Judge:

Respondent determined a deficiency of $274,120 in the estate tax of petitioner Estate of Anthony J. Frank, Sr. (hereafter referred to as petitioner Anthony's estate). Respondent determined a deficiency of $390,461 in the estate tax of petitioner Estate of Margaret E. Frank (hereafter referred to as petitioner Margaret's estate).

The issues for decision are: (1) Whether 91 shares of common stock...

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