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ESTATE OF GOODWIN v. COMMISSIONER

Docket No. 11975-87.

55 T.C.M. 702 (1988)

T.C. Memo. 1988-178

Estate of Vincent D. Goodwin, Deceased, Donna B. Goodwin and Malinda G. Jennings, Personal Representatives, and Donna B. Goodwin v. Commissioner.

United States Tax Court.

Filed April 28, 1988.

Attorney(s) appearing for the Case

William J. Critchlow III, 2610 Washington Blvd., Ogden, Utah, for the petitioners. Thomas N. Thompson, for the respondent.

Memorandum Findings of Fact and Opinion

SWIFT, Judge:

Respondent determined deficiencies in Vincent D. Goodwin and Donna B. Goodwin's joint Federal income tax liabilities and additions to tax as follows:

                                      Additions to Tax, I.R.C. Sections1
         Year     Deficiency     6653(a)(1)     6653(a)(2)     6661(a)

         1982      $24...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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