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HUTCHINSON v. C.I.R.

No. 84-2201.

765 F.2d 665 (1985)

Estate of Russell E. HUTCHINSON, Phillip E. Hutchinson and Richard A. Hutchinson, Co-Executors, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided June 19, 1985.

Rehearing Denied July 19, 1985.

Attorney(s) appearing for the Case

Robert G. Elrod, Elrod, Elrod & Mascher, Indianapolis, Ind., for petitioners-appellants.

Jonathan S. Cohen, Asst. Atty. Gen., Tax Div., Dept. of Justice, Washington, D.C., for respondent-appellee.

Before CUMMINGS, Chief Judge, BAUER and FLAUM, Circuit Judges.

CUMMINGS, Chief Judge.

The Commissioner of Internal Revenue (the "Commissioner") assessed a notice of tax deficiency against the estate of Russell Hutchinson (the "Estate") on May 18, 1982. On June 15, the Estate petitioned the Tax Court pursuant to 26 U.S.C. §§ 6213, 7442, to redetermine the deficiency. After a two-day trial, the Tax Court decided in favor of the Commissioner, and the Estate appealed under 26 U.S.C. § 7482. We affirm.

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