Richard H. Daley and Estate of Anne H. Daley, Deceased, Richard H. Daley, Executor - Page 1

                                 T.C. Memo. 1996-259                                  

                               UNITED STATES TAX COURT                                

                   RICHARD H. DALEY AND ESTATE OF ANNE H. DALEY,                      
                DECEASED, RICHARD H. DALEY, EXECUTOR, Petitioners v.                  
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 9816-93.            Filed June 5, 1996.                     

               Gregory A. Robinson, for petitioners.                                  
               Thomas S. Dileonardo, for respondent.                                  

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               WRIGHT, Judge: Respondent determined deficiencies in, an               
          addition to, and penalties on petitioners’ Federal income taxes             
          as follows:1                                                                

               1Unless otherwise indicated, all section references are to             
          the Internal Revenue Code in effect for the years at issue, and             
          all Rule references are to the Tax Court Rules of Practice and              

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