ESTATE OF DEAN v. COMMISSIONER

Docket No. 112639.

3 T.C.M. 655 (1944)

Estate of George H. Dean, Frederick H. Davis, Executor v. Commissioner.

United States Tax Court.

Entered July 4, 1944.


Attorney(s) appearing for the Case

Melvin L. Sears, Esq., for the respondent.


Memorandum Opinion

OPPER, Judge:

Respondent has determined a deficiency of $8,249.05 in petitioner's 1939 income tax, which petitioner contests in this proceeding. All of the facts are stipulated and are hereby found accordingly. Petitioner has an office in Boston, Massachusetts, and filed the estate income tax return for 1939 with the collector for the district of Massachusetts.

The question is whether income of the residue of an estate in process...

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