ESTATE OF WHITT v. COMMISSIONER

Docket Nos. 13388-78, 13389-78, 5422-79.

46 T.C.M. 118 (1983)

T.C. Memo. 1983-262

Estate of Audry J. Whitt, Loyd Whitt and Willard Whitt, Administrators, et al. v. Commissioner.

United States Tax Court.

Filed May 12, 1983.


Attorney(s) appearing for the Case

J. Gilmer Blackburn, P.O. Box 757, Decatur, Ala., for the petitioners. Frank Simmons, for the respondent.


Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined deficiencies in Federal estate and gift tax and additions to tax against petitioners as follows:

                                                           Date of                       Addition
                Petitioners            Docket No.          Death      Deficiency ...

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