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ESTATE OF HARDEN v. COMMISSIONER

Docket No. 9333-94.

72 T.C.M. 1139 (1996)

T.C. Memo. 1996-488

Estate of Bonnie J. Liston Harden, Deceased, David J. Kotler, Executor v. Commissioner.

United States Tax Court.

Filed October 30, 1996.

Attorney(s) appearing for the Case

Steven R. Mather, Beverly Hills, Calif., and Elliott H. Kajan, for the petitioner. Jack H. Klinghoffer, Robert H. Schorman, Jr., and Michele F. Leichtman, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

FOLEY, Judge.

By notice of deficiency dated March 9, 1994, respondent determined a deficiency in, and additions to, petitioner's estate tax as follows:

                     Additions to Tax
             ---------------------------------
Deficiency   Sec. 6653(a)(1)   Sec. 6651(a)(1)

 $359,822        $17,991           $89,956

Unless otherwise indicated, all section...

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