T.C. Memo. 1998-454 UNITED STATES TAX COURT ESTATE OF EDWARD BROCKENBROUGH, DECEASED, SHARON BROCKENBROUGH, AND SUNTRUST BANK, COEXECUTORS, AND SHARON BROCKENBROUGH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 22596-95. Filed December 28, 1998. Vivian D. Hoard, David D. Aughtry, and Donald P. Lancaster, for petitioners. Clinton M. Fried, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COLVIN, Judge: Respondent determined deficiencies in petitioners' 1991 and 1992 Federal income tax and an accuracy- related penalty as follows: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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