United States Tax Court February 3, 2015, Docket No. 18344-12L. (Estate of Sanfilippo v. Comm'r)

ESTATE OF MARTHA E. SANFILIPPO, DECEASED, WILLIAM J. SNYDER, EXECUTOR, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent Estate of Sanfilippo v. Comm'r Docket No. 18344-12L. United States Tax Court 2015 Tax Ct. Memo LEXIS 33; February 3, 2015, Decided Sanfilippo v. Comm'r (Estate of Sanfilippo), T.C. Memo 2015-15, 2015 Tax Ct. Memo LEXIS 16 (T.C., 2015) *33 For Petitioner: David W.