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ESTATE OF BELL v. COMMISSIONER

Docket Nos. 1554-69, 2643-69.

30 T.C.M. 1221 (1971)

T.C. Memo. 1971-285

Estates of John L. Bell, Deceased and Lauvonnia C. Bell, Deceased, John Lewis Bell, Jr., and Marion National Bank of Marion, Co-executors of Both Estates v. Commissioner.

United States Tax Court.

Filed November 8, 1971.

Attorney(s) appearing for the Case

Robert E. Johnson, Suite 1200, 111 Monument Circle, Indianapolis, Ind., for the petitioners. James J. McGrath, for the respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined the following deficiencies in petitioners' income taxes:

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                                                      Sec. 6653(a)
   Docket No.                 Year     Deficiency       Penalty        Total
--------------------------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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