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DALEY v. COMMISSIONER

Docket No. 9816-93.

71 T.C.M. 3147 (1996)

T.C. Memo. 1996-259

Richard H. Daley and Estate of Anne H. Daley, Deceased, Richard H. Daley, Executor v. Commissioner.

United States Tax Court.

Filed June 5, 1996.

Attorney(s) appearing for the Case

Gregory A. Robinson, Phoenix, Ariz., for the petitioners. Thomas S. Dileonardo, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

WRIGHT, Judge:

Respondent determined deficiencies in, an addition to, and penalties on petitioners' Federal income taxes as follows:1

                                                       Addition to Tax and Penalties
                                                       -----------------------------
Year                                      Deficiency<...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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