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ESTATE OF KAISER v. COMMISSIONER

Docket Nos. 3899-95, 3953-95.

73 T.C.M. 2072 (1997)

T.C. Memo. 1997-88

Estate of William H. Kaiser, Deceased, William R. Kaiser and Robert B. Kaiser, Co-Executors, Successor in Interest to Kaiser Family Corporation and Margaret G. Kaiser Qualified Terminable Interest Trust, William R. Kaiser and Robert B. Kaiser, Co-Trustees, Successor in Interest to Estate of William H. Kaiser v. Commissioner. Estate of William H. Kaiser, Deceased, Margaret G. Kaiser, William R. Kaiser and Robert B. Kaiser, Co-Executors and Margaret G. Kaiser, William R. Kaiser and Robert B. Kaiser, Co-Trustees v. Commissioner.

United States Tax Court.

Filed February 20, 1997.

Attorney(s) appearing for the Case

John Kevin Mahoney, Rochester, N.Y., for the petitioners. Raymond M. Boulanger, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

FOLEY, Judge:

By notices dated December 22, 1994, respondent determined deficiencies in petitioners' Federal income taxes as follows:

Kaiser Family Corporation (formerly
kaiser Agency, Inc.), docket No. 3899-95

Year                          Deficiency

1990 ......................    $28,336
1991 ......................     29,237
1992 ......................     85,161

William H....

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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