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ESTATE OF SEELIGSON v. COMMISSIONER

Docket No. 109661.

1 T.C. 736 (1943)

ESTATE OF EMMA LOUISE G. SEELIGSON, HENRY SEELIGSON, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 9, 1943.

Attorney(s) appearing for the Case

L. Warren Baker, C. P. A., for the petitioner.

Sam G. Winstead, Esq., for the respondent.

OPINION.

HILL, Judge:

The Commissioner determined a deficiency of $45.94 in the income tax of Emma Louise G. Seeligson, deceased, for the taxable year 1939.1 Petitioner claims an overpayment of $266.34. All of the facts have been stipulated and as stipulated are adopted as our findings of fact. Only those necessary to an understanding of the issue will be set forth herein.

Mrs. Seeligson, hereinafter referred to...

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