SILVERMAN v. COMMISSIONER

Docket No. 20324-89.

71 T.C.M. 2127 (1996)

T.C. Memo. 1996-69

Nancy Silverman and Estate of Sheldon Silverman, Deceased, Nancy Silverman, Executrix v. Commissioner.

United States Tax Court.

Filed February 20, 1996.


Attorney(s) appearing for the Case

Gary S. Weinick, for the petitioners. Halvor N. Adams III, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

CHABOT, Judge:

Respondent determined deficiencies in Federal individual income tax and additions to tax under sections 66591 (valuation overstatements) and section 6661 (substantial understatement of liability) against petitioners as follows:

                                                                        Additions to Tax...

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