Estate of Emanuel Trompeter, Robin Carol Trompeter Gonzalez and Janet Ilene Trompeter Polacheck, Co-Executors v. Commissioner

111 T.C. No. 2

UNITED STATES TAX COURT ESTATE OF EMANUEL TROMPETER, DECEASED, ROBIN CAROL TROMPETER GONZALEZ AND JANET ILENE TROMPETER POLACHEK, CO-EXECUTORS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent* Docket No. 11170-95. Filed July 22, 1998. E, an estate, is subject to the fraud penalty of sec. 6663(a), I.R.C. R computes this penalty based on E's underpayment as determined by taking into account only the deductions which were included on E's Federal estate tax return. E computes its underpayment by also taking into account deductions for expenses, such as professional fees…