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ESTATE OF TAFT v. COMMISSIONER

Docket No. 27371-87.

57 T.C.M. 1291 (1989)

T.C. Memo. 1989-427

Estate of Robert S. Taft, Deceased, Marlene R. Taft, Executor and Marlene R. Taft v. Commissioner.

United States Tax Court.

Filed August 15, 1989.

Attorney(s) appearing for the Case

David M. Brandes, 805 Third Ave., New York, N.Y., for the petitioners.

Peggy Gartenbaum, for the respondent.

Memorandum Findings of Fact and Opinion

WHALEN, Judge.

Respondent determined deficiencies in petitioners' Federal income tax of $20,587.42 for 1980 and $4,889.88 for 1981, plus increased interest under section 6621(c).1 The sole issue for decision is whether petitioners are equitably estopped from raising the period of limitations on assessment under section 6501(a) to bar respondent...

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