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ESTATE OF WINKLER v. COMMISSIONER

Docket Nos. 6510-95, 6523-95, 6524-95.

73 T.C.M. 1657 (1997)

T.C. Memo. 1997-4

Estate of Emerson Winkler, Deceased, Thomas Winkler and Darrell S. Winkler, Co-Executors, et al. v. Commissioner.

United States Tax Court.

Filed January 2, 1997.

Attorney(s) appearing for the Case

Robert Kopf, Jr., Jill Fisher, and R. Dell Zeigler, for the petitioners. Michael Bitner, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

WHALEN, Judge:

Respondent determined the following deficiencies in, and penalties on, petitioners' taxes:

                                                                                   Penalty
                                                  Year   Gift Tax   Estate Tax   Sec. 6662(a)

Elizabeth Winkler .............................   1989   $58,596        -- ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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