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ESTATE OF HERR v. COMMISSIONER

Docket No. 1511-89.

63 T.C.M. 2056 (1992)

T.C. Memo. 1992-88

Estate of Norman Herr, Deceased, Philip M. Herr, Executor v. Commissioner.

United States Tax Court.

Filed February 12, 1992.

Attorney(s) appearing for the Case

Roger D. Lorence, for the petitioner. Janet F. Appel, for the respondent.

Memorandum Findings of Fact and Opinion

WELLS, Judge:

Respondent determined the following deficiencies in and increased interest on the underpayment of decedent's Federal income tax:

                                   Increased Interest
Year                  Deficiency      Sec. 6621(c)

1975 ..............   $43,358.00            1
1976 ..............    16,720.00            
                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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