ESTATE OF WEIL v. COMMISSIONER

Docket Nos. 106099, 106100.

1 T.C.M. 1020 (1943)

Estate of J. B. Weil, Deceased, Mrs. Pauline P. Weil, E. J. Stern and N. E. Kilpatrick, Executors v. Commissioner. Pauline P. Weil v. Commissioner.

United States Tax Court.

Entered April 28, 1943.


Attorney(s) appearing for the Case

M. E. Kilpatrick, Esq., 1045 Hurt Bldg., Atlanta, Ga., for the petitioners. Frank M. Thompson, Jr., Esq., and John R. Stivers, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

These two cases, one of Julius B. Weil, and the other of Pauline Weil, his wife, whose Christian and legal name does not appear of record in the deficiency notice and petition, but merely as "Mrs. J. B. Weil", were consolidated for hearing and decision. They both involve deficiencies in income tax for the following years and amounts:

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