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JOHN L. DICKINSON TESTAMENTARY TRUST v. COMMISSIONER

Docket Nos. 39793-87, 39794-87, 39795-87.

65 T.C.M. 1946 (1993)

T.C. Memo. 1993-62

John L. Dickinson Testamentary Trust for Anastasia D. Payne, One Valley Bank, National Association, Edward I. Goldsmith and Ray Marshall Evans, Jr., Trustees, et al. v. Commissioner.

United States Tax Court.

Filed February 24, 1993.

Attorney(s) appearing for the Case

Louis S. Southworth II and John H. Lawler, 1600 Laidley Tower, Charleston, W.Va., for the petitioners. James D. Hill, for the respondent.

Memorandum Opinion

WHALEN, Judge:

Respondent determined the following deficiencies in petitioners' Federal income taxes:

Docket No. 39793-87—John L. Dickinson Testamentary
                      Trust

  Tax Year Ended                      Deficiency

December 31, 1983 .................    $ 18,034


December 31, 1984 .................       9,484...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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