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Estate of Emerson Winkler, Deceased, Thomas Winkler and Darrell S. Winkler, Co-Executors, et al. - Page 1

Legal Research Home > US Tax Court > 1997 > Estate of Emerson Winkler, Deceased, Thomas Winkler and Darrell S. Winkler, Co-Executors, et al. - Page 1

                                                                                      









                                  T.C. Memo. 1997-4                                    


                               UNITED STATES TAX COURT                                 


               ESTATE OF EMERSON WINKLER, DECEASED, THOMAS WINKLER AND                 
             DARRELL S. WINKLER, CO-EXECUTORS, ET AL., Petitioners v.                  
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                       


                  Docket Nos. 6510-95, 6523-95,   Filed January 2, 1997.               
                            6524-95.                                                   


                  Robert Kopf, Jr., Jill Fisher, and R. Dell Zeigler,                  
             for petitioners.                                                          
                  Michael Bitner, for respondent.                                      



                       MEMORANDUM FINDINGS OF FACT AND OPINION                         

                  WHALEN, Judge:  Respondent determined the following                  
             deficiencies in, and penalties on, petitioners' taxes: