Estate of William T. Rogers - Page 2




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                                 MEMORANDUM OPINION                                   

               WELLS, Judge:  Respondent determined a deficiency in                   
          petitioners'1 1991 Federal income tax in the amount of $3,506,517           
          and a section 6662 penalty of $701,303.                                     
               Unless otherwise indicated, all section references are to              
          the Internal Revenue Code in effect for the year in issue, and              
          all Rule references are to the Tax Court Rules of Practice and              
          Procedure.                                                                  


















          1    The notice of deficiency in the instant case was sent to               
          William T. Rogers and Gayle M. Rogers.  William T. Rogers died              
          during 1998, after the briefs were submitted.  Accordingly, the             
          caption of the instant case was amended to substitute for William           
          T. Rogers the Estate of William T. Rogers, Gayle M. Rogers,                 
          Personal Representative.  For convenience, we hereinafter refer             
          to petitioner Gayle M. Rogers as petitioner, William T. Rogers as           
          Mr. Rogers, petitioner and Mr. Rogers as the Rogerses, and                  
          petitioner and the Estate of William T. Rogers, Gayle M. Rogers,            
          Personal Representative, as petitioners.                                    




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