ESTATE OF BEAN v. COMMISSIONER

Docket Nos. 5228-99, 5229-99.

80 T.C.M. 713 (2000)

T.C. Memo. 2000-355

Estate of Alton Bean, Deceased, Gary A. Bean, Administrator, and Mable Bean v. Commissioner. Gary A. Bean and Cynthia Bean v. Commissioner.

United States Tax Court.

Filed November 15, 2000.


Attorney(s) appearing for the Case

James Allen Brown, for the petitioners. Brian A. Smith, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

SWIFT, Judge:

These cases were consolidated for trial, briefing, and opinion. For years 1987 through 1992, respondent determined deficiencies in petitioners' Federal income taxes and accuracy-related penalties as follows:

Alton and Mable Bean

                                                               Accuracy-Related Penalty
Year                                       ...

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