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RIVES v. COMMISSIONER

Docket No. 20062-92.

66 T.C.M. 1387 (1993)

T.C. Memo. 1993-545

Estate of Alfred M. Rives, Deceased, Virginia Rives, Paul Plourde, and Rhode Island Hospital Trust National Bank, Co-Executors and Virginia Rives v. Commissioner.

United States Tax Court.

Filed November 22, 1993.

Attorney(s) appearing for the Case

Paul Plourde, One Citizens Plaza, Providence, R.I., for the petitioners. John Aletta, for the respondent.

Memorandum Opinion

GUSSIS, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182. All section references are to the Internal Revenue Code in effect for the year in issue. All Rule references are to the Tax Court Rules of Practice and Procedure.

Respondent determined an addition to tax pursuant to section 6661(a) in the amount of $1,587 with respect to petitioners' Federal income tax...

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