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ESTATE OF WIGGINS v. COMMISSIONER

Docket No. 7421-74.

72 T.C. 701 (1979)

ESTATE OF BARNEY F. WIGGINS, DECEASED, BONNIE MAUD WIGGINS, ADMINISTRATRIX AND SUBSTITUTE TRUSTEE, AND BONNIE MAUD WIGGINS, INDIVIDUALLY, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 30, 1979.

Attorney(s) appearing for the Case

Robert I. White and Lawrence Jones, for the petitioners.

Bernard B. Nelson, for the respondent.

DRENNEN, Judge:

Respondent determined the following deficiencies in petitioners' income tax:

        Year                     Deficiency

        1963 ................   $14,683.44
        1964 ................    27,082.61
        1965 ................    84,128.94
        1966 ................   $71,399.37
        1967 ................    44,465.66

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