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ESTATE OF FELDMAR v. COMMISSIONER

Docket No. 7694-86.

56 T.C.M. 1414 (1989)

T.C. Memo. 1989-96

Estate of Milton Feldmar, Deceased, Gary Feldmar and Dorothy Feldmar, Co-Executors v. Commissioner.

United States Tax Court.

Filed March 13, 1989.

Attorney(s) appearing for the Case

Francis Grossi, 525 W. Monroe St., Chicago, Ill., for the petitioner. James S. Stanis, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined a deficiency of $9,649,113.69 in the estate tax due from the Estate of Milton Feldmar. This case is now before us on petitioner's Motion for an Award of Litigation Costs. The issue for decision is whether petitioner is entitled to a recovery of litigation costs pursuant to section 7430.1

Findings of Fact

Petitioner is the Estate of Milton...

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