Extract
Estate of Strown Martin, Deceased, Fannie L. Martin, Special Representative and Fannie L. Martin, (2008)
T.C. Memo. 2008-208
UNITED STATES TAX COURT ESTATE OF STROWN MARTIN, DECEASED, FANNIE L. MARTIN, SPECIAL REPRESENTATIVE, AND FANNIE L. MARTIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 10686-05. Filed August 28, 2008.Alex J. Llorente, for petitioners (through trial only). Karen Nicholson Sommers, for respondent.MEMORANDUM FINDINGS OF FACT AND OPINION COHEN, Judge: Respondent determined deficiencies and penalties with respect to the Federal income tax liabilities of Strown Martin (decedent) and Fannie L. Martin (petitioner) as follows:Penalty Year Deficiency Sec. 6662(a) 2000 $231,305 $46,261 2001 5,771 1,154 2002 2,824 565 Unless otherwise indicated, all section references ...See the full content of this document
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