United States Tax Court September 20, 2005, No. 22096-03 (Estate of Kolczynski v. Comm'r)

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United States · · · 20-09-2005

T.C. Memo. 2005-218

UNITED STATES TAX COURT

MARK O. KAPLAN, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 3624-04. Filed September 20, 2005.

Albert L. Grasso, for petitioner.

Kathleen C. Schlenzig, for respondent.

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