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ESTATE OF SPEAR v. C.I.R.

No. 93-7727.

41 F.3d 103 (1994)

ESTATE OF Leon SPEAR, Deceased; Jeanette Spear, Harvey Spear and Robert Spear, Administrators and Jeanette Spear, Appellants, v. COMMISSIONER OF INTERNAL REVENUE SERVICE.

United States Court of Appeals, Third Circuit.

Decided November 21, 1994.

Attorney(s) appearing for the Case

Mark S. Halpern (argued), Barry A. Furman, Furman & Halpern, P.C., Bala Cynwyd, PA, Alan C. Kessler, Buchanan, Ingersoll, Professional Corp., Philadelphia, PA, for appellants.

Paula K. Speck (argued), Gary R. Allen, Richard Farber, U.S. Dept. of Justice Tax Div., Washington, DC, for appellee.

Before: BECKER, HUTCHINSON, Circuit Judges, and PADOVA, District Judge.

OPINION OF THE COURT

BECKER, Circuit Judge.

Jeanette Spear and the Estate of her late husband, Leon Spear, ("taxpayers") appeal the decision of the United States Tax Court assessing substantial income tax deficiencies and fraud penalties against them following a five-day trial. The tax court's decision depends in significant measure on "deemed" facts resulting from a sanction imposed because of Jeanette Spear's failure to appear

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