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POSNER v. COMMISSIONER

Dkt. No. 12780-01.

87 T.C.M. 1288 (2004)

T.C. Memo. 2004-112

Estate of Rose B. Posner, Deceased, David B. Posner, Personal Representative v. Commissioner.

United States Tax Court.

May 10, 2004.

Attorney(s) appearing for the Case

Mark T. Willen and Peter E. Keith, for petitioner.

C. Teddy Li, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

THORNTON, Judge:

Respondent determined a $1,114,795 Federal estate tax deficiency with respect to the Estate of Rose B. Posner (the estate). The parties have resolved all issues raised in the notice of deficiency. The estate contends, however, that it is entitled to a $2,909,000 estate tax refund because certain marital trust property was erroneously included in the gross estate. Resolution of this issue turns upon...

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