WILSON v. COMMISSIONER

Docket Nos. 176, 177.

2 T.C.M. 946 (1943)

Clara Wilson v. Commissioner. The Estate of John E. Wilson, Deceased, A. C. Jones, Executor v. Commissioner.

United States Tax Court.

Entered October 20, 1943.


Attorney(s) appearing for the Case

Wesley E. Seale, Esq., Nixon Bldg., Corpus Christi, Tex., for the petitioners. Frank B. Appleman, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

LEECH, J.:

Respondent has determined deficiences of $225.39 in income tax for the calendar year 1939 and $1,045.26 for the calendar year 1940 against the petitioner, Clara Wilson. He determined deficiencies of $116.09 for the calendar year 1939 and $5,238.91 for the calendar year 1940 against the petitioner, The Estate of John E. Wilson, deceased. The proceedings were consolidated.

Findings of Fact

...

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