Estate of Jack L. Bradley, Deceased, John S. Bradley, Successor Executor, C.T.A. - Page 29

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          Memo. 1989-142, affd. 914 F.2d 1040 (8th Cir. 1990); B & A                  
          Distributing Co. v. Commissioner, T.C. Memo. 1988-589.                      
               On the facts of this case, with regard to the at-risk issue,           
          we find that there existed substantial authority for decedent's             
          return position.  We therefore hold that petitioner is not liable           
          for the section 6661 additions to tax.                                      
               To reflect the foregoing,                                              
                                             An appropriate decision                  
                                        will be entered.                              

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