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HIGHT v. COMMISSIONER

Docket No. 21390-88.

58 T.C.M. 1457 (1990)

T.C. Memo. 1990-81

Joe Hight; Kim Rene Hight Ginsbach; Michelle Hight; Paula K. Hight Tetrault; Sammi Hight; Shawn Hight; Starla L. Hight Jenson; Steve Hight; Tammi Hight; Troy Hight v. Commissioner.

United States Tax Court.

Filed February 21, 1990.

Attorney(s) appearing for the Case

Howard N. Kaplan, 10010 Regency Circle, Omaha, Neb., for the petitioners. Matthew J. Fritz, for the respondent.

Memorandum Opinion

GERBER, Judge:

Respondent determined a $15,373.80 estate tax deficiency and a $3,843.40 addition to tax1 under section 6651(a)(1)2 with regard to the Estate of Albert LeRoy Hight. One-tenth of the estate tax deficiency and addition to tax was determined, in separate statutory notices of deficiency, against each of the 10 joint petitioners who, as qualified heirs, agreed to be personally...

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