ESTATE OF KANTER v. COMMISSIONER

Docket No. 16412-05L.

91 T.C.M. 894 (2006)

T.C. Memo. 2006-46

Estate of Burton W. Kanter, Deceased, Joshua S. Kanter, Independent Administrator v. Commissioner.

United States Tax Court.

Filed March 16, 2006.


Attorney(s) appearing for the Case

Robert E. McKenzie and Kathleen M. Lach, for petitioner.

Sean Robert Gannon, for respondent.


MEMORANDUM OPINION

HAINES, Judge.

This collection review case is before the Court on the estate's motion for abatement of assessments and respondent's motion to stay proceedings. As discussed in detail below, we shall deny the estate's motion and grant respondent's motion.1

Background2

A. Deficiency Proceedings

In Inv. Research Associates...

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