T.C. Memo. 1997-444 UNITED STATES TAX COURT SOOREN HOVHANNISSIAN AND ESTATE OF MARY HOVHANNISSIAN, DECEASED, SOOREN HOVHANNISSIAN, EXECUTOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 6556-95. Filed September 29, 1997. Stephen G. Utz and Ann McClure, for petitioners. Elise F. Alair and Bradford A. Johnson, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION BEGHE, Judge: Respondent determined the following deficiencies, addition to tax, and penalties: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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