BROOKS v. COMMISSIONER

Docket Nos. 8981-03, 8983-03.

90 T.C.M. 172 (2005)

T.C. Memo. 2005-204

Fleming G. and Sherry H. Brooks v. Commissioner. Estate of Fleming S. Brooks, Deceased, William H. Carr and Merle R. Brooks, Personal Representatives and Merle R. Brooks v. Commissioner.

United States Tax Court.

August 25, 2005.


Attorney(s) appearing for the Case

Jo Karen Parr, Alan E. Rothfeder, and Carla C. Gilmore, for petitioners.

Marshall R. Jones and Robert W. West III, for respondent.


MEMORANDUM OPINION

WELLS, Judge.

Respondent determined deficiencies in Federal income taxes for petitioners Fleming G. Brooks and Sherry H. Brooks in the case at docket No. 8981-03 as follows:

                                          Additions to Tax
   Year               Deficiency           Sec. 6662(a)

   1999                $207,552               $997.60
...

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