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ESTATE OF CHEMODUROW v. COMMISSIONER

Docket No. 1451-00.

81 T.C.M. 1041 (2001)

T.C. Memo. 2001-14

Estate of Theodore C. Chemodurow, Deceased, Gail C. Williams, Executor, v. Commissioner.

United States Tax Court.

Filed January 23, 2001.

Attorney(s) appearing for the Case

Dudley M. Lang and R. Wicks Stephens II, for the petitioner.

Frederick J. Lockhart, Jr., for the respondent.

MEMORANDUM OPINION

HALPERN, Judge:

This case involves the Federal estate tax. The decedent is Theodore C. Chemodurow (sometimes, Theodore). By notice of deficiency dated December 1, 1999 (the notice), respondent determined a deficiency in Federal estate tax of $2,648,640, an addition to tax for failure to file tax return of $132,432 under section 6651(a)(1), and an accuracy-related penalty of $529,728 under...

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