ESTATE OF BROCATO v. COMMISSIONER

Docket No. 18887-97.

78 T.C.M. 1243 (1999)

T.C. Memo. 1999-424

Estate of Eileen K. Brocato, Deceased, Nina Cimarelli and Leon Schiller, Co-Executors v. Commissioner.

United States Tax Court.

Filed December 29, 1999.


Attorney(s) appearing for the Case

Keith Schiller, for the petitioners. Kevin G. Croke, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

VASQUEZ, Judge:

Respondent determined a deficiency of $1,373,797 in the Federal estate tax of the Estate of Eileen K. Brocato (petitioner).

Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.

After a concession by respondent,1 the...

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