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ESTATE OF CANFIELD v. COMMISSIONER

Docket Nos. 16602-83, 16603-83, 16604-83, 5328-85.

53 T.C.M. 1082 (1987)

T.C. Memo. 1987-294

Estate of Weldon L. Canfield, Deceased, Centerre Trust Company and Jean W. Canfield, Co-Executors and Jean W. Canfield, et al. v. Commissioner.

United States Tax Court.

Filed June 15, 1987.

Attorney(s) appearing for the Case

James F. Nangle, Jr. and Cynthia Nangle Bitting, for the petitioners. Robert J. Foley, for the respondent.

Memorandum Findings of Fact and Opinion

STERRETT, Chief Judge:

By separate notices of deficiency, respondent determined deficiencies in the Federal income taxes of petitioners as follows:

 Docket                                        Notice of           Taxable
  No.             Petitioner               Deficiency Date2     Year3     ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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