Eustace v. Comm’r, T.C. Memo 2001-66

By notices dated July 2, 1996, respondent determined deficiencies and additions to petitioners’ Federal income taxes as follows: Nicholas Eustace, docket No. 21088-96 Year Deficiency 1992 $3,239 Estate of Thomas A. Eustace, Deceased, Vicky Eustace, Executor, docket Nos. 21149-96 and 21177-96 Year Deficiency Sec. 6662(a) Addition 1990 $71,505 $14,301 1991 588 — Estate of Thomas […]