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ESTATE OF HESSIAN v. COMMISSIONER

Docket No. 1751.

3 T.C.M. 1114 (1944)

Estate of John J. Hessian, Deceased, Florence F. Peck, Executrix v. Commissioner.

United States Tax Court.

Entered October 24, 1944.

Attorney(s) appearing for the Case

Milton Weiss, Esq., and Edward K. Hanlon, Esq., for the petitioner. James C. Maddox, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

DISNEY, Judge:

The present proceeding involves income taxes for the calendar year 1939. The Commissioner determined a deficiency in the amount of $13,144.63, holding "that $50,000, representing the value of 10,000 shares of common capital stock of Country Life Press Corporation, made available to John J. Hessian, Deceased, during the year 1939, constitutes taxable income...

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