ESTATE OF RAVETTI v. COMMISSIONER

Docket No. 19854-86.

66 T.C.M. 688 (1993)

T.C. Memo. 1993-418

Estate of Silvio Ravetti, Deceased, Donna Logan, Executrix v. Commissioner.

United States Tax Court.

Filed September 13, 1993.


Attorney(s) appearing for the Case

Richard H. Foster, for the petitioner. Paul J. Krug and Lamont R. Olson, for the respondent.


Memorandum Findings of Fact and Opinion

PARR, Judge:

Respondent determined a deficiency in and additions to petitioner's Federal income tax, as well as additional interest, as follows:

                               Additions to Tax & Additional Interest
                    ------------------------------------------------------------
Year   Deficiency   Sec. 6653(a)(1)   Sec. 6653(a)(2)   Sec. 6621...

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