T.C. Memo. 1999-181
UNITED STATES TAX COURT
ESTATE OF THEODORE J. CHAMBERLAIN, DECEASED,
DALE CHAMBERLAIN, PERSONAL REPRESENTATIVE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2999-97. Filed June 1, 1999.
Joseph Wetzel, Gary R. DeFrang, and Russell A. Sandor, for
petitioner.
Gerald W. Douglas, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
BEGHE, Judge: Respondent determined a deficiency of
$201,551 in Federal estate tax of the Estate of Theodore J.
Chamberlain (decedent) and an accuracy-related penalty of $38,423
for negligence under section 6662(b)(1).
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