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ESTATE OF FOCARDI v. COMMISSIONER

Dkt. Nos. 1892-03 and 3130-03.

91 T.C.M. 936 (2006)

T.C. Memo. 2006-56

Estate of Claude C. Focardi, Deceased, Nina M. Focardi, Personal Representative, Petitioner v. Commissioner Nina M. Focardi, Petitioner v. Commissioner.

United States Tax Court.

March 27, 2006.

Attorney(s) appearing for the Case

Edward F. Koren and Douglas A. Wright, for petitioners.

Stephen R. Takeuchi, for respondent.

MEMORANDUM OPINION

LARO, Judge:

In docket No. 1892-03, Estate of Claude C. Focardi, Deceased (decedent), Nina M. Focardi, Personal Representative, petitioned the Court to redetermine respondent' determination of deficiencies of $903,784 and $3,123 in the estate' Federal gift tax for 1996 and 1997, respectively. In docket No. 3130-03, Nina M. Focardi (Focardi) petitioned the Court to redetermine respondent' determination of deficiencies of $824,019 and $3...

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