ESTATE OF MILNER v. COMMISSIONER

Docket Nos. 107151, 108673.

1 T.C.M. 513 (1943)

Estate of Winifred L. Milner, Deceased, by Reese L. Milner and Gwendolyn M. Hubbard, Executors of the Estate of Winifred L. Milner, Deceased v. Commissioner.

United States Tax Court.

Entered January 30, 1943.


Attorney(s) appearing for the Case

J. Rex Dibble, Esq., for the petitioners. B. M. Coon, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

These two proceedings were separately tried, but there appears no reason why they may not be disposed of in one opinion. Docket No. 107151 involves the taxable year 1937, for which respondent determined a deficiency in income tax in the amount of $520.67. Docket No. 108673 covers the taxable year 1939, in which there was determined a deficiency in income tax in the sum of $3,548.42...

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