T.C. Memo. 1996-101
UNITED STATES TAX COURT
ESTATE OF RAYMOND E. JONES, DECEASED, DOROTHY J. JONES,
INDEPENDENT EXECUTRIX, AND DOROTHY J. JONES, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 23835-88. Filed March 6, 1996.
Sidney Levine, for petitioners.
Melanie R. Urban, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
WELLS, Judge: Respondent determined deficiencies in and
additions to petitioners Dorothy J. Jones and Raymond E. Jones'1
1
Raymond E. Jones died during 1989, after the notice of
deficiency in the instant case was issued. The caption of the
instant case was amended to substitute the Estate of Raymond E.
Jones, Deceased, Dorothy J. Jones, Independent Executrix, for
Raymond E. Jones as a petitioner. For convenience, we will
hereinafter refer to petitioner Dorothy J. Jones as petitioner,
(continued...)
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