Citation Codes Equivalent Citations citation codes Docket Number No. 76-1667. Attorney(S) Henry A. Bornstein, Bornstein Wishnow, Southfield, , for petitioners- Scott P. Crampton, Gilbert Andrews, , Tax , U.S. of Justice, Washington, D.C., Meade Whitaker, Chief Counsel, Internal Revenue Service, Washington, D.C., for respondent- Judges George Clifton Edwards Albert Joseph Engel Thomas Patrick Thornton William Kernahan Thomas See more information ... Smart Summary Please sign up to generate summary. ESTATE OF MARY MASON, DECEASED, HERBERT L. HARRIS, ADMINISTRATOR, AND ROBERT MASON, PETITIONERS-APPELLANTS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLEE. ORDER On receipt and consideration of an appeal from a Tax Court decision determining an income tax deficiency for 1966 and 1967 totaling $51,616.65, plus a negligence penalty of $2,580.83. The judgment of the Tax Court is affirmed for the reasons set forth in the opinion of the Tax Court reported at 64 T.C. 651.