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ESTATE OF LEAR v. COMMISSIONER

Docket No. 3899-77.

42 T.C.M. 667 (1981)

T.C. Memo. 1981-432

Estate of Richard E. Lear, Deceased, Frank E. Freeman, Executor and Dorothy F. Lear v. Commissioner.

United States Tax Court.

Filed August 13, 1981.

Attorney(s) appearing for the Case

Frank E. Freeman, 2650 Biscayne Blvd., Miami, Fla., for the petitioners. W. Robert Abramitis, for the respondent.

Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined a $100,499.24 deficiency in petitioners' 1972 income tax. The sole issue for determination is whether Dorothy Lear received taxable distributions from her wholly-owned corporation in 1972.

Findings of Fact

Some of the facts have been deemed admitted and are found accordingly.

Frank E. Freeman is the executor of the Estate of Richard E. Lear. Dorothy F. Lear...

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