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ESTATE OF PEARSON v. COMMISSIONER

Docket No. 23299-85.

55 T.C.M. 1525 (1988)

T.C. Memo. 1988-366

Estate of James C. Pearson, Deceased, Mildred Pearson, Personal Representative, and Mildred Pearson v. Commissioner.

United States Tax Court.

Filed August 10, 1988.

Attorney(s) appearing for the Case

Mildred Pearson, pro se. Charles Baer, for the respondent.

Memorandum Findings of Fact and Opinion

GOLDBERG, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b)(3) of the Internal Revenue Code of 1986.1

On April 10, 1985, respondent mailed a notice of deficiency to the Estate of James C. Pearson, Deceased, Mildred Pearson, Personal Representative, in which he determined a deficiency in Federal income...

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