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ESTATE OF FLANIGAN v. COMMISSIONER

Docket Nos. 8302-80, 8303-80.

44 T.C.M. 680 (1982)

T.C. Memo. 1982-443

Estate of Aimee Magnus Flanigan, Deceased, Peter M. Flanigan, Personal Representative v. Commissioner. Estate of Horace C. Flanigan, Deceased, Peter M. Flanigan, Personal Representative v. Commissioner.

United States Tax Court.

Filed August 3, 1982.

Attorney(s) appearing for the Case

John S. Nolan and Peter Matwiczyk, 251 South County Road, Palm Beach, Fla., for the petitioners. Thomas R. Ascher, for the respondent.

Memorandum Opinion

SCOTT, Judge:

Respondent in these consolidated cases determined deficiencies in the estate taxes of the estate of Aimee Magnus Flanigan in the amount of $3,261,527.73 and the estate of Horace C. Flanigan in the amount of $4,587,263.03. Some of the issues raised by the pleadings have been disposed of by agreement of the parties leaving for decision the following: (1) whether the estate of Aimee Magnus Flanigan is entitled to a charitable...

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