ESTATE OF LEE v. COMMISSIONER

Dkt. No. 14511-06.

94 T.C.M. 604 (2007)

T.C. Memo. 2007-371

Estate of Kwang Lee, Deceased, Anthony J. Frese, Executor, Petitioner v. Commissioner.

United States Tax Court.

December 20, 2007.


Attorney(s) appearing for the Case

Barbara L. de Mare, for petitioner.

Lisa M. Rodriguez, for respondent.


MEMORANDUM OPINION

LARO, Judge:

Anthony J. Frese (Frese), acting in his capacity as executor of the Estate of Kwang Lee and with a mailing address in Hackensack, New Jersey, petitioned the Court to redetermine respondent's determination of a Federal estate tax deficiency of $1,020,129, a section 6662(a) accuracy-related penalty of $204,026, and a section 6651(a)(1) addition to tax of $255,032 for untimely filing.1 Currently,...

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