T.C. Memo. 2001-239 UNITED STATES TAX COURT ESTATE OF HAINES B. GAFFNER, DECEASED, MARY ELLEN GAFFNER, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent MARY ELLEN GAFFNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 5522-00, 5523-00. Filed September 14, 2001. Mary Ellen Gaffner, personal representative at docket No. 5522-00 and pro se at docket No. 5523-00. Robert S. Scarbrough, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION CHIECHI, Judge: Respondent determined deficiencies in, and additions to, Federal income tax (tax), as follows:Page: 1 2 3 4 5 6 7 8 9 10 11 12 Next
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