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ESTATE OF PALMER v. COMMISSIONER

Docket No. 3775-78.

86 T.C. 66 (1986)

ESTATE OF D. D. PALMER, DECEASED, RICHARD L. BRAUNSTEIN AND DAVENPORT BANK & TRUST CO., EXECUTORS, AND A. H. PALMER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 22, 1986.

Attorney(s) appearing for the Case

Albert H. Turkus and Bernard J. Long, Jr., for the petitioners.

Thomas C. Morrison, for the respondent.

CHABOT, Judge:

Respondent determined deficiencies in Federal individual income tax against petitioners as follows:

Year                         Deficiency

1971 ......................  $41,865.79
1972 ......................   76,171.10
1973 ......................   25,992.78

Petitioners claim an overpayment for 1973 in the amount of $30,000, or such greater amount as they may be entitled to.1

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