ESTATE OF KILLIAN v. COMMISSIONER

Docket Nos. 21544-85, 29841-85.

53 T.C.M. 1438 (1987)

T.C. Memo. 1987-365

Estate of Jerry B. Killian, Deceased, Marjorie E. Killian, Executrix, and Marjorie E. Killian v. Commissioner.

United States Tax Court.

Filed July 23, 1987.


Attorney(s) appearing for the Case

Charles Wist, 11111 Katy Freeway, Houston, Tex., for the petitioners. David H. Peck and David E. Whitcomb, for the respondent.


Memorandum Findings of Fact and Opinion

KÖRNER, Judge:

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

                                                      Additions to Tax
   Year                       Deficiency   Sec. 6653(a)(1)1  Sec. 6653(a)(2)

   1981 ..................... $14,840.66         $742.03          ...

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