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ESTATE OF BANFIELD v. COMMISSIONER

Docket No. 111567.

4 T.C. 29 (1944)

ESTATE OF O. M. BANFIELD, DECEASED, FRANK C. STIPES AND GENESEE COUNTY SAVINGS BANK, A MICHIGAN BANKING CORPORATION, ADMINISTRATORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 25, 1944.

Attorney(s) appearing for the Case

Harry G. Gault, Esq., for the petitioners.

Philip M. Clark, Esq., for the respondent.

OPINION.

OPPER, Judge:

Petitioners contest the major portion of deficiencies of $5,149.71, $12,579.75, and $28,450.73 determined for the years 1938, 1939, and 1940, respectively, in the income tax of petitioner's decedent, hereinafter sometimes referred to as petitioner or decedent. One issue relating to the deduction of a bad debt has been conceded by respondent and will be given effect in the recomputation...

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