ESTATE OF COHEN v. COMMISSIONER

Docket No. 10569-86.

56 T.C.M. 936 (1988)

T.C. Memo. 1988-584

Estate of Samuel Cohen, Deceased, Alan Cohen and Joel Cohen, Personal Representatives and Estate of Ethel Cohen, Deceased, Joel Cohen, Personal Representative v. Commissioner.

United States Tax Court.

Filed December 27, 1988.


Attorney(s) appearing for the Case

Steven S. Brown and Harvey M. Silets, 140 S. Dearborn St., Chicago, Ill., for the petitioners. Kirk S. Chaberski and Gary F. Walker, for the respondent.


Memorandum Findings of Fact and Opinion

WELLS, Judge:

Respondent determined the following deficiencies and addition to tax:

                         Section 66611
  Year     Deficiency      Addition

  1980    $506,891.13         --
  1981     771,147.47         --
  1982     198,559.50     $19,855.95

Respondent also determined...

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