T.C. Memo. 2001-235 UNITED STATES TAX COURT ESTATE OF JAMES W. BOYLE, DECEASED, NANCY A. BOYLE AND JAMES H. CASE, CO-PERSONAL REPRESENTATIVES AND NANCY A. BOYLE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 18586-98. Filed September 10, 2001. David W. K. Wong, for petitioners. Henry E. O’Neill, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION MARVEL, Judge: Respondent determined a deficiency of $60,820 in the Federal income tax of petitioner Nancy A. Boyle (Mrs. Boyle) and her deceased husband, James W. Boyle (decedent),Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
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