BROWN v. COMMISSIONER

Docket No. 34256-84.

56 T.C.M. 1568 (1989)

T.C. Memo. 1989-133

Succession of Richard P. Brown, Deceased, Sue Rae Brown, Executrix, and Sue Rae Brown v. Commissioner.

United States Tax Court.

Filed March 29, 1989.


Attorney(s) appearing for the Case

John A. Stassi II and June Y. Bass, for the petitioners. Diane D. Helfgott, for the respondent.


Memorandum Findings of Fact and Opinion

CHABOT, Judge:

Respondent determined deficiencies in Federal individual income tax against petitioners as follows:

  Year                        Deficiency

  1974 ......................  $2,144
  1975 ......................   2,617
  1976 ......................   1,448
  1977 ......................   3,086
  1978 ......................   2,387

The issue for decision is whether...

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