ESTATE OF ELDEN v. COMMISSIONER

Docket No. 19859-85.

54 T.C.M. 1235 (1987)

T.C. Memo. 1987-593

Estate of William Elden, Barry Elden, Executor, and Linda Elden v. Commissioner.

United States Tax Court.

Filed December 3, 1987.


Attorney(s) appearing for the Case

William Elden, for the petitioners (at trial). James S. Stanis, for the respondent.


Memorandum Findings of Fact and Opinion

COHEN, Judge:

Respondent determined deficiencies in and additions to petitioners' Federal income taxes as follows:

                    Addition to Tax
Year   Deficiency   Section 6653(b)1

1979    $41,139         $20,570
1980     27,752          13,876
1981     20,613          10,307

In the answer, respondent alternatively claimed...

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