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ESTATE OF ANKENY v. COMMISSIONER

Docket Nos. 110399, 111288.

3 T.C.M. 164 (1944)

Estate of Harriet Ankeny Watson, E. A. Mallaghan, Administrator and Trustee v. Commissioner. Estate of John D. Ankeny, Mary R. Ankeny and First National Bank of Walla Walla, Executors v. Commissioner.

United States Tax Court.

Entered February 25, 1944.

Attorney(s) appearing for the Case

John F. Watson, Esq., Thomas P. Gose, Esq., 218 First Nat. Bank Bldg., Walla Walla, Wash., and Henry F. Moore, C. P. A., for the petitioners. Arthur L. Murray, Esq., for the respondent.

Supplemental Memorandum Findings of Fact and Opinion

HARRON, Judge:

Originally, a memorandum findings of fact and opinion was entered in this proceeding on January 4, 1944 [Dec. 13,677(M)]. As set forth in that opinion, the question presented was whether payments received by petitioners in the taxable year from the liquidation of a national bank were taxable income to them. The payments were refunds to each petitioner of 20 percent of the principal amount...

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