ESTATE OF GRYDER v. COMMISSIONER

Docket Nos. 3785-76, 9423-76.

42 T.C.M. 878 (1981)

T.C. Memo. 1981-466

Estate of Cordial Gryder, Deceased, Pansy Gryder, Executrix, and Pansy Gryder v. Commissioner. Estate of Cordial Gryder, Deceased, Pansy Gryder, Executrix v. Commissioner.

United States Tax Court.

Filed August 27, 1981.


Attorney(s) appearing for the Case

Irl B. Baris, for the petitioners. William J. Falk and Henry T. Schafer, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in the income tax and additions to tax of Cordial Gryder (now deceased) and Pansy Gryder for the years and in the amounts as follows:

________________________________________________________________
                      Deficiencies   Additions to Tax
                           in         I.R.C. 1954
  Calendar Year        Income Tax    Section 6653(b...

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