Borgatello (US Tax Ct)

UNITED STATES TAX COURT
ESTATE OF CHARLES A. BORGATELLO, DECEASED, C. NORMAN BORGATELLO
AND JOSEPHINE E. DONNELLY, CO-EXECUTORS, AND C. NORMAN BORGATELLO,
SUCCESSOR TRUSTEE TO THE CHARLES A. BORGATELLO LIVING TRUST,
Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 24756-97. Filed August 18, 2000.