T.C. Memo. 1997-4 UNITED STATES TAX COURT ESTATE OF EMERSON WINKLER, DECEASED, THOMAS WINKLER AND DARRELL S. WINKLER, CO-EXECUTORS, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 6510-95, 6523-95, Filed January 2, 1997. 6524-95. Robert Kopf, Jr., Jill Fisher, and R. Dell Zeigler, for petitioners. Michael Bitner, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION WHALEN, Judge: Respondent determined the following deficiencies in, and penalties on, petitioners' taxes: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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