ESTATE OF DICKERSON v. COMMISSIONER

Docket Nos. 23458-94, 23459-94, 23518-94.

73 T.C.M. 2506 (1997)

T.C. Memo. 1997-165

Estate of David J. Dickerson, Deceased, Dorothy Dickerson, Executor and Dorothy Dickerson, et al. v. Commissioner.

United States Tax Court.

Filed April 1, 1997.


Attorney(s) appearing for the Case

Audrey J. Orlando, San Jose, Calif., for the petitioners. Lavonne D. Lawson, for the respondent.


MEMORANDUM OPINION

VASQUEZ, Judge:

Respondent determined the following deficiencies in, additions to, and penalties on petitioners' Federal income taxes:

Estate of David Dickerson and Dorothy Dickerson (the Dickersons):

                                                                                      Penalty
                                                                                   ------------
Year       ...

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