T.C. Memo. 1996-93
UNITED STATES TAX COURT
ESTATE OF JAMES F. HALL, JR., DECEASED, HARRIETT HALL, EXECUTRIX,
AND HARRIETT NIXON HALL, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 26270-92. Filed March 4, 1996.
Neal A. Sanders and Gerard J. Serzega, for petitioners.
Julia L. Wahl, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
RUWE, Judge: Respondent determined a deficiency of
$287,624.41 in petitioners' 1988 Federal income tax.
The issues for decision are whether petitioners properly
excluded from income the 1988 distribution from the Hadd-Too,
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