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ESTATE OF SPEAR v. COMMISSIONER

Docket Nos. 3276-87, 21480-90, 21481-90.

65 T.C.M. 2668 (1993)

T.C. Memo. 1993-213

Estate of Leon Spear, Deceased, Jeannette Spear, Harvey Spear, and Robert Spear, Administrators, and Jeannette Spear, et al. v. Commissioner.

United States Tax Court.

Filed May 18, 1993.

Attorney(s) appearing for the Case

Barry A. Furman, 1760 Market St., Philadelphia, Pa., Patrick W. Kittredge, 421 Chestnut St., Philadelphia, Pa., and Michael S. Paul, for the petitioners. Michael P. Corrado, Ruth M. Spadaro, and James C. Fee, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

COLVIN, Judge:

Respondent determined deficiencies in income tax for petitioners as follows:

                                     Additions to Tax
Year                   Deficiency      Sec. 6653(b)

1975 ...............   $ 51,271.70      $25,635.85
1976 ...............    157,706.46       78,853.23
1977 ...............     93,536.23       46,768.12

Respondent...

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