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CARALAN TRUST v. COMMISSIONER

Docket Nos. 10151-99, 10152-99, 10153-99, 17074-99, 17075-99, 17076-99.

82 T.C.M. 559 (2001)

T.C. Memo. 2001-241

Caralan Trust, et al. v. Commissioner.

United States Tax Court.

Filed September 17, 2001.

Attorney(s) appearing for the Case

Noel W. Spaid, for the petitioners. Jeremy L. McPherson and Neal O. Abreu, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

HALPERN, Judge:

These consolidated cases involve determinations by respondent of deficiencies in, and penalties with respect to, the Federal income tax liabilities of the following taxpayers, in the following amounts, for the 1995 taxable (calendar) year of each:

                                                                               Sec. 6662(a)
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