Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency in the amount of $7,598.49 in petitioner's income tax for that part of the year 1940 subsequent to the death of its decedent, on April 16, 1940. The deficiency resulted mainly from the disallowance of a claimed deduction of $20,000 as income of the estate properly paid to a legatee during the taxable year. Certain other minor adjustments made by the Commissioner in determining the tax...
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