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ESTATE OF BALLANTYNE v. COMMISSIONER

Docket Nos. 14848-99, 16346-99.

83 T.C.M. 1896 (2002)

T.C. Memo. 2002-160

Estate of Melvin W. Ballantyne, Deceased, Jean S. Ballantyne, Independent Executrix, and Jean S. Ballantyne v. Commissioner. Russell E. Ballantyne and Clarice Ballantyne v. Commissioner.

United States Tax Court.

Filed June 24, 2002.

Attorney(s) appearing for the Case

Kevin P. Kennedy, for the petitioners in Docket No. 14848-99.

Jon J. Jensen, Alexander F. Reichert, and Gary A. Pearson, for the petitioners in Docket No. 16346-99.

John C. Schmittdiel and Roberta L. Shumway, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

RUWE, Judge:

Respondent determined deficiencies in income tax and a penalty in Docket No. 14848-99 as follows:

                                                       Accuracy-Related
                                                          Penalty
Taxpayer                           Year    Deficiency    Sec. 6662(a)

Jean S. Ballantyne ................1993...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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