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ESTATE OF GAFFNER v. COMMISSIONER

Docket Nos. 5522-00, 5523-00.

82 T.C.M. 501 (2001)

T.C. Memo. 2001-239

Estate of Haines B. Gaffner, Deceased, Mary Ellen Gaffner, Personal Representative v. Commissioner. Mary Ellen Gaffner v. Commissioner.

United States Tax Court.

Filed September 14, 2001.

Attorney(s) appearing for the Case

Mary Ellen Gaffner, personal representative at Docket No. 5522-00 and pro se at Docket No. 5523-00. Robert S. Scarbrough, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

CHIECHI, Judge:

Respondent determined deficiencies in, and additions to, Federal income tax (tax), as follows:

Haines B. Gaffner, Deceased

                                                              Addition to Tax Under        
Year                             Deficiency   Sec. 6651(a)(1)1   Sec. 6651(a)(2)...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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