Estate of Melvin W. Ballantyne, Deceased, Jean S. Ballantyne, Independent Executrix, and Jean S. Ballantyne - Page 55

                                       - 55 -                                         
          adjustment.  Accordingly, we hold that Russell and Clarice are              
          liable for the accuracy-related penalty on the portion of the               
          underpayment attributable to the production tax adjustment.                 

                                                  Decisions will be entered           
                                             under Rule 155.                          

Page:  Previous  36  37  38  39  40  41  42  43  44  45  46  47  48  49  50  51  52  53  54  55