ESTATE OF BRADLEY v. COMMISSIONER

Docket No. 16637-95.

74 T.C.M. 210 (1997)

T.C. Memo. 1997-341

Estate of Jack L. Bradley, Deceased, John S. Bradley, Successor Executor, C.T.A. v. Commissioner.

United States Tax Court.

Filed July 28, 1997.


Attorney(s) appearing for the Case

Mark E. Kellogg, Fairfax, Va., and William F. Krebs, for the petitioner. Elizabeth P. Flores and Steven M. Roth, for the respondent.


MEMORANDUM OPINION

TANNENWALD, Judge:

Respondent determined the following deficiencies and additions to tax in Jack L. Bradley's (decedent's) Federal income taxes:

                                                        Additions to Tax Under Secs.
                                                 ------------------------------------------
Year                                Deficiency   6653(a)(1)(A)   6653(a...

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