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ESTATE OF DUGAN v. COMMISSIONER

Docket No. 109052.

1 T.C.M. 595 (1943)

Estate of Elizabeth Dugan, Deceased, Elizabeth H. Dugan and Roy A. Dugan, Administrators, C. T. A., v. Commissioner.

United States Tax Court.

Entered February 13, 1943.

Attorney(s) appearing for the Case

Banton Moore, Esq., 55 Liberty St., New York City, for the petitioner. William Ruymann, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

Respondent determined a deficiency in the income tax liability of Elizabeth Dugan, deceased, for the period January 1, to March 13, 1939, the latter date being the date of her death. The amount of the deficiency determined was $386.91. The petition filed herein alleges several errors on the part of respondent in making this determination of a deficiency. At the hearing herein or on brief, petitioners' counsel waived all the...

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