CAMERON W. BOMMER REVOCABLE TRUST v. COMMISSIONER

Docket Nos. 15484-94, 15485-94.

74 T.C.M. 346 (1997)

T.C. Memo. 1997-380

Cameron W. Bommer Revocable Trust, Ronald Bommer, Trustee v. Commissioner. Estate of Cameron W. Bommer, Deceased, Marcella Bommer, Executrix, Ronald J. Bommer, Residuary Trustee, Trustee, and Executor, Cameron M. Bommer, Executor, Ronald Bommer II, Executor, Kelly Long, Executrix v. Commissioner.

United States Tax Court.

Filed August 20, 1997.


Attorney(s) appearing for the Case

Marc W. Rubin, Cincinnati, Ohio, Burgess L. Doan, Janet L. Houston, and Michael R. Schmidt, for the petitioners. Robin L. Herrell and Matthew J. Fritz, for the respondent.


MEMO FINDINGS OF FACT AND OPINION

RUWE, Judge:

In Docket No. 15484-94, respondent determined a deficiency in petitioner Cameron W. Bommer Revocable Trust's generation-skipping transfer tax in the amount of $1,117,233. In Docket No. 15485-94, respondent determined a deficiency in petitioner Estate of Cameron W. Bommer's Federal estate tax in the amount of $4,393,397 and generation-skipping transfer tax in the amount of $1,117,233.

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