ESTATE OF DIERINGER v. COMMISSIONER

Docket No. 21992-13.

146 T.C. 117 (2016)

ESTATE OF VICTORIA E. DIERINGER, DECEASED, EUGENE DIERINGER, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 30, 2016.


Attorney(s) appearing for the Case

Marc Kellogg Sellers , for petitioner.

Randall G. Durfee , Janis B. Geier , and Jeffrey D. Rice , for respondent.


Respondent determined a deficiency of $4,124,717 in the Federal estate tax of the Estate of Victoria E. Dieringer (estate) and an accuracy-related penalty under section 6662(a) of $824,943.

Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the date of decedent's death, and...

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