1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 67 T.C.M.
  5. 67 T.C.M. 2647 (1994)
 

ESTATE OF EINSIEDLER v. COMMISSIONER

Docket No. 4461-91.

67 T.C.M. 2647 (1994)

T.C. Memo. 1994-155

Estate of Maria J. Einsiedler, Deceased, Otto G. Einsiedler, Executor v. Commissioner.

United States Tax Court.

Filed April 13, 1994.

Attorney(s) appearing for the Case

Raymond J. Farrell, 400 W. Main St., Freehold, N.J., for the petitioner. Steven W. Ianacone, for the respondent.

Memorandum Findings of Fact and Opinion

COLVIN, Judge:

Respondent determined a $259,651.81 deficiency in petitioner's Federal estate tax and a $64,912.95 addition to tax under section 6651(a)(1) for failure to timely file a return. Respondent also determined that petitioner improperly applied the special use valuation reduction of section 2032A. Petitioner concedes that respondent's determination regarding the special use valuation is correct and that petitioner...

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