T.C. Memo. 2002-160
UNITED STATES TAX COURT
ESTATE OF MELVIN W. BALLANTYNE, DECEASED, JEAN S. BALLANTYNE,
INDEPENDENT EXECUTRIX, AND JEAN S. BALLANTYNE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
RUSSELL E. BALLANTYNE AND CLARICE BALLANTYNE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 14848-99, 16346-99. Filed June 24, 2002.
Kevin P. Kennedy, for petitioners in docket No. 14848-99.
Jon J. Jensen, Alexander F. Reichert, and Gary A. Pearson,
for petitioners in docket No. 16346-99.
John C. Schmittdiel and Roberta L. Shumway, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
RUWE, Judge: Respondent determined deficiencies in income
tax and a penalty in docket No. 14848-99 as follows:
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Last modified: May 25, 2011