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ESTATE OF OGDEN v. COMMISSIONER

Docket Nos. 11131-88, 23026-88, 23027-88.

64 T.C.M. 824 (1992)

T.C. Memo. 1992-557.

Estate of Ogden D. Dooley, Deceased, Willie Jo Dooley, Executrix, and Willie Jo Dooley, Surviving Wife, et al. v. Commissioner.

United States Tax Court.

Filed September 22, 1992.

Attorney(s) appearing for the Case

Elwood Cluck, 1020 N.E. Loop 410, San Antonio, Tex., for the petitioners. James W. Lessis, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge.

This matter is before the Court on petitioners' motion for an award of litigation costs and attorney's fees pursuant to section 74302 and Rule 231.

By three separate notices of deficiency,3 respondent determined deficiencies in, and additions to, petitioners' income, gift, and estate tax as follows:

              Docket...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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