T.C. Memo. 1999-278
UNITED STATES TAX COURT
ESTATE OF JAMES WALDO HENDRICKSON, DECEASED,
MARK HART HENDRICKSON, EXECUTOR, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 21225-97. Filed August 23, 1999.
Brett J. Miller and Megan J. Kight, for petitioner.
Russell D. Pinkerton, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
BEGHE, Judge: Respondent determined a deficiency in
petitioner's Federal estate tax of $2,465,624 and an accuracy-
related penalty of $477,113 for negligence under section
6662(b)(5).
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