Estate of Sympson v. Commissioner

ESTATE OF ROBERT E. SYMPSON, DECEASED, ELIZABETH C. SYMPSON PERSONAL REPRESENTATIVE AND ELIZABETH C. SYMPSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Sympson v. Commissioner

Docket No. 971-92

United States Tax Court

T.C. Memo 1994-2; 1994 Tax Ct. Memo LEXIS 3; 67 T.C.M. (CCH) 1914;

January 5, 1994, Filed

Decision will be entered under Rule 155.

For petitioners: Bruce Hallmark.

For respondent: Steven B. Bass.

PARR

PARR

MEMORANDUM FINDINGS OF FACT AND OPINION

PARR, Judge: By statutory notice of deficiency dated October 10, 1991, respondent determined the following deficiencies…