ESTATE OF LEAVITT v. COMMISSIONER

Docket Nos. 32041-84, 36453-84, 36454-84, 36455-84.

90 T.C. 206 (1988)

ESTATE OF DANIEL LEAVITT, DECEASED, CHARLES D. FOX III, EXECUTOR, AND ESTATE OF EVELYN M. LEAVITT, DECEASED, CHARLES D. FOX III, EXECUTOR, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 10, 1988.


Attorney(s) appearing for the Case

Dianne E. H. Wilcox, for the petitioners.

Stephen M. Friedberg, for the respondent.


OPINION

NIMS, Judge:

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

Docket No.   Tax year endedDeficiency

32041-84     Dec. 31, 1979     $4,767.77
             Dec. 31, 1980      1,577.06
36453-84     Dec. 31, 1979      3,031.29
             Dec. 31, 1980     16,472.46
             Dec. 31, 1981     13,919.88
36454-84     June 30, 1980        901.00
          ...

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