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...)Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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