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ESTATE OF SMITH v. COMMISSIONER

Docket No. 108152.

1 T.C.M. 759 (1943)

Estate of George C. Smith, Jr., Deceased, Artemas Holmes and Ormand V. Gould, Executors v. Commissioner.

United States Tax Court.

Entered March 16, 1943.

Attorney(s) appearing for the Case

Raymond J. Walsh, Esq., for the petitioners. Arthur Groman, Esq., for the respondent.

Memorandum Opinion

STERNHAGEN, Judge:

The Commissioner determined a deficiency of $14,582.67 in 1936 income tax of petitioners' decedent on the sole ground "that the sum of $25,000.00 received by the decedent during the taxable year from the estate of his father as executor's commissions and not reported, represents taxable income."

George C. Smith, Jr., the deceased taxpayer, filed his personal income tax return for 1936 in the Third District, New...

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