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ESTATE OF CAPEHART v. COMMISSIONER

Docket No. 9943-97.

125 T.C. 211 (2005)

125 T.C. No. 10

ESTATE OF ROBERT J. CAPEHART, DECEASED, INGRID CAPEHART, PERSONAL REPRESENTATIVE, AND INGRID CAPEHART, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 14, 2005.

Attorney(s) appearing for the Case

Terri A. Merriam, Wendy S. Pearson, and Jennifer A. Gellner, for petitioners.

Nhi T. Luu-Sanders, for respondent.

OPINION

JACOBS, Judge:

Respondent determined the following deficiency in petitioners' Federal income tax and accuracy-related penalties for 1994:1

                       Accuracy-related penalty

                 Sec.       Sec.       Sec.        Sec.
   Deficiency   6662(h)    6662(e)    6662(d)    6662(c)

   $17,059       $6,823 ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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