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ESTATE OF SIMMONS v. COMMISSIONER

Docket No. 120-89.

94 T.C. 682 (1990)

ESTATE OF VIRGINIA V. SIMMONS, DECEASED, VIRGINIA H. WILDER, EXECUTRIX, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 2, 1990.

Attorney(s) appearing for the Case

Cary Whitaker, for the petitioner.

Jeanne Gramling, for the respondent.

OPINION

RUWE, Judge:

Respondent determined a deficiency in income tax in the amount of $10,587.72 for the taxable year 1986. The deficiency resulted from respondent's determination that Virginia V. and Mack D. Simmons, Sr., failed to compute and report alternative minimum tax and self-employment tax on their joint 1986 Federal income tax return. Petitioner agrees with respondent's computation of self-employment tax in the amount of $73.80. Petitioner...

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