ESTATE OF ROSEN v. COMMISSIONER

Dkt. Nos. 7575-04 and 7576-04.

91 T.C.M. 1220 (2006)

T.C. Memo. 2006-115

Estate of Lillie Rosen, Deceased, Ilene Field And Herbert Silver, Co-Personal Representatives, Petitioner v. Commissioner of Internal Revenue, Respondent.

United States Tax Court.

June 1, 2006.


Attorney(s) appearing for the Case

Marvin A. Kirsner, Daniel D. Mielnicki, G. Michelle Ferreira, and Jerome M. Hesch, for petitioners.

John T. Lortie, Kenneth A. Hochman, and Jennifer Duval (specially recognized), for respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

LARO, Judge.

In docket No. 7575-04, the Estate of Lillie Rosen, Deceased, Ilene Field and Herbert Silver, Co-Personal Representatives, petitioned the Court to redetermine respondent's determination of a $1,107,085 deficiency in the Federal estate tax of the Estate of Lillie Rosen (decedent's estate). In docket No. 7576-04, the Estate of Lillie Rosen, Deceased, Donor, Ilene Field and Herbert Silver, Co-Personal Representatives...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases