Estate of Robert G. Kluener, Deceased, Donald E. Hathaway, Co-executor and Charlotte J. Kluener - Page 1

                                         T.C. Memo. 1996-519                                              


                                      UNITED STATES TAX COURT                                             


              ESTATE OF ROBERT G. KLUENER, DECEASED, DONALD E. HATHAWAY, CO-                              
                      EXECUTOR AND CHARLOTTE J. KLUENER, Petitioners v.                                   
                         COMMISSIONER OF INTERNAL REVENUE, Respondent                                     


                  Docket No. 3867-95.               Filed November 25, 1996                               
                                                                                                         


                  David E. Hathaway, for petitioners.                                                     
                  Jeffrey L. Bassin, for respondent.                                                      


                            MEMORANDUM FINDINGS OF FACT AND OPINION                                       

                  WELLS, Judge:  Respondent determined a deficiency of                                    
            $284,247 in, and an accuracy-related penalty of $56,093 pursuant                              
            to section 6662(a) on, Robert G. Kluener's1 and Charlotte J.                                  

            1     Robert G. Kluener died prior to the issuance of the notice                              
                                                                            (continued...)                




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