LEWIS HUTCHENS NON-MARITAL TR. v. COMMISSIONER

Docket Nos. 1453-89, 1454-89, 1455-89, 12081-90, 12275-90.

66 T.C.M. 1599 (1993)

T.C. Memo. 1993-600

Lewis G. Hutchens Non-Marital Trust, United Missouri Bank of Kansas City, N.A., Successor Trustee, et al. v. Commissioner.

United States Tax Court.

Filed December 16, 1993.


Attorney(s) appearing for the Case

Charles W. German, Randall E. Hendricks, One Petticoat Lane, Kansas City, Mo., and Paul L. McLaughlin, for the petitioners. Frank M. Schuler and Michael L. Boman, for the respondent.


Memorandum Findings of Fact and Opinion

WHALEN, Judge:

Respondent determined the following tax deficiencies and additions to tax in the notices of deficiency that are at issue in the five cases consolidated herein:


Docket No. 1453-89:

                                      Type    Period
    Petitioner                       of Tax   Ending    Deficiency...

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