T.C. Memo. 2000-42 UNITED STATES TAX COURT EDITH HUNTER HORNBERGER, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 3656-98, 3658-98, Filed February 9, 2000. 3676-98. Craig D. Bell, for petitioners. John C. McDougal, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION JACOBS, Judge: In separate notices of deficiency, respondent determined the following deficiencies and additions to tax: 1 Cases of the following petitioners are consolidated herewith for purposes of trial, briefing, and opinion: Estate of Edna B. Hunter, Deceased, Shirley Hunter, Administratrix, docket No. 3658-98; and EV Hunter Trust, Shirley M. Hunter and T. William Dowdy, Co-Trustees, docket No. 3676-98.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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