T.C. Memo. 1995-561 UNITED STATES TAX COURT ESTATE OF DONALD H. RAY, DECEASED, PATRICIA G. RAY, INDEPENDENT EXECUTRIX, AND PATRICIA G. RAY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent CIPRIANO DOMINGUEZ AND THE ESTATE OF ISABEL DOMINGUEZ, DECEASED, CIPRIANO DOMINGUEZ, INDEPENDENT EXECUTOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 4582-93, 4583-93. Filed November 27, 1995. Thomas E. Redding, for petitioners. Dennis M. Kelly, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION CLAPP, Judge: Respondent determined additions to petitioners' Federal income taxes as follows:Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
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