ESTATE OF REINKE v. COMMISSIONER

Docket No. 7228-91.

65 T.C.M. 2570 (1993)

T.C. Memo. 1993-197

Estate of Ervin A. Reinke, Deceased, Marion Reinke, Personal Representative, and Marion Reinke v. Commissioner.

United States Tax Court.

Filed May 4, 1993.


Attorney(s) appearing for the Case

Roland A. Suess, 222 University Ave, Williston, N.D., for the petitioners. Jay M. Erickson, for the respondent.


Memorandum Opinion

TANNENWALD, Judge;

Respondent determined the following deficiencies in, and additions to, petitioners' Federal income taxes:

                                 Additions To Tax
Year                Deficiency      Sec. 66611

1985 ............   $33,367.07      $ 8,432.00
1986 ............    61,817.45       15,454.00
1987 ............    16,904.90        4,226.00
...

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