Herbert L. Mitchell, deceased, and Ella Marie Mitchell - Page 1
















                                       T.C. Memo. 2000-332                                             


                                     UNITED STATES TAX COURT                                           


                  HERBERT L. MITCHELL, DECEASED, AND ELLA MARIE MITCHELL,                              
               Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent                             



                  Docket No. 15953-95.                 Filed October 26, 2000.                         


                  John D. Steffan, for petitioners.                                                    
                  Alan R. Peregoy, for respondent.                                                     


                           MEMORANDUM FINDINGS OF FACT AND OPINION                                     

                  GALE, Judge:  Respondent determined a deficiency of $268,376                         
            in petitioners’ Federal income taxes for 1991 and, by amendment                            
            to answer, asserted an increase in the deficiency of $988, for a                           
            total of $269,364.  We must decide whether petitioner Ella Marie                           
            Mitchell (petitioner) is entitled to relief from liability for                             





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