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ESTATE OF SELTZER v. COMMISSIONER

Docket No. 4210-82.

54 T.C.M. 1082 (1987)

T.C. Memo. 1987-568

Estate of Benjamin F. Seltzer, Deceased, Verna M. Seltzer, Executrix, and Verna M. Seltzer, v. Commissioner.

United States Tax Court.

Filed November 16, 1987.

Attorney(s) appearing for the Case

Joseph P. Semasek, for the petitioners.

Russell K. Stewart, for the respondent.

Memorandum Findings of Fact and Opinion

JACOBS, Judge.

Respondent determined a deficiency in the Federal income tax of Benjamin F. Seltzer and Verna M. Seltzer, husband and wife (hereinafter individually referred to as "Benjamin" and "Verna," respectively, and collectively referred to as "petitioners") for 1977 in the amount of $192,255.031 and an addition to tax under section 6653(a)2 in the amount...

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