1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 93 T.C.M.
  5. 93 T.C.M. 1007 (2007)
 

ESTATE OF FREEDMAN v. COMMISSIONER

Dkt. No. 6416-04.

93 T.C.M. 1007 (2007)

T.C. Memo. 2007-61

Estate of Frances Elaine Freedman, Deceased, Robin Elaine Carnette, Personal Representative v. Commissioner.

United States Tax Court.

March 19, 2007.

Attorney(s) appearing for the Case

Joe M. Gonzalez, for petitioner.

Michael A. Pesavento, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

WHERRY, Judge:

Respondent determined a Federal income tax deficiency in the amount of $567,864 and a penalty pursuant to section 6662 of $113,572.80 with respect to the 2000 taxable year of Frances Elaine Freedman (decedent).1 After concessions, to be explained in greater detail below, the principal issue for decision is what portion of gain from certain stock sales is taxable to decedent...

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