ESTATE OF BROWN v. COMMISSIONER

Docket Nos. 21141-84, 21142-84, 21145-84.

55 T.C.M. 1249 (1988)

T.C. Memo. 1988-297

Estate of Kennith H. Brown, Deceased, Keith Wayne Brown and Kennith Ray Brown, Administrators, et al., v. Commissioner.

United States Tax Court.

Filed July 12, 1988.


Attorney(s) appearing for the Case

J. Donald McLaughlin, 38 1st N.W. St., Paris, Tex., for the petitioners. William P. Hardeman, for the respondent.


Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioner determined deficiencies in, and additions to, the Federal income taxes of Kennith H. Brown and Lawanda B. Brown as follows:

                                          Additions to Tax
                                            Sec. 6653(b)
Year                   Deficiency            I.R.C. 19542

1975 ...

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