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ESTATE OF JAPHET v. COMMISSIONER

Docket Nos. 1679, 1680, 1681, 1682.

3 T.C. 86 (1944)

ESTATE OF DAN A. JAPHET, DECEASED, D. ERIC JAPHET, INDEPENDENT EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. D. E. JAPHET, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. C. B. JAPHET, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. E. C. JAPHET, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 21, 1944.

Attorney(s) appearing for the Case

J. P. Jackson, Esq., for the petitioners.

Loyal E. Keir, Esq., and L. R. Van Burgh, Esq., for the respondent.

OPINION.

BLACK, Judge:

These proceedings have been consolidated. The Commissioner has determined deficiencies in income tax for the year 1940 against the petitioners as follows:

Estate of Dan A. Japhet, Deceased, D. Eric Japhet, Independent
  executor ---------------------------------------------------   $204.30
D. E. Japhet -------------------------------------------------     12.89
C. B. Japhet -----------------------------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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