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ESTATE OF ALFORD v. COMMISSIONER

Docket Nos. 112501 and 112502.

3 T.C.M. 232 (1944)

Estate of Edward B. Alford, Deceased, Mary D. Alford, Executrix v. Commissioner. Martha A. Alford v. Commissioner.

United States Tax Court.

Entered March 15, 1944.

Attorney(s) appearing for the Case

W. Sidney Felton, Esq., 1 Federal St., Boston, Mass., for the petitioners. A. T. Haslam, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge.

In these two consolidated proceedings the controversy results from respondent's determination of deficiencies of $3,853.43 and $385.45 in the income tax of Edward B. Alford (deceased) for the years 1937 and 1939, respectively, and a deficiency of $3,646.82 in the income tax of Martha A. Alford for the year 1937.

The primary issue presented is the proper...

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