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LUCAS v. COMMISSIONER

Docket No. 37576-84.

57 T.C.M. 838 (1989)

T.C. Memo. 1989-320

Teresa L. Connolly Lucas v. Commissioner.

United States Tax Court.

Filed June 28, 1989.

Attorney(s) appearing for the Case

Richard G. Danner, Jr., 715 Greenville Ave., Dallas, Tex., for the petitioner. Nancy B. Herbert, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in the Federal income tax of Donald J. Connolly and Teresa L. Connolly (now Teresa L. Connolly Lucas) for the calendar year 1980 in the amount of $37,993. By amendment to answer, respondent alleged that petitioner, by virtue of a valuation overstatement, was liable for the addition to tax under section 6621(c).

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