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HENDERSON v. COMMISSIONER

Docket No. 111403.

4 T.C. 1001 (1945)

ESTATE OF HUNT HENDERSON, ALLARD D'HEUR, EXECUTOR, AND JEANNE CRAWFORD HENDERSON, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 20, 1945.

Attorney(s) appearing for the Case

C. J. Batter, Esq., for the petitioners.

Robert C. Whitley, Esq., for the respondent.

SUPPLEMENTAL FINDINGS OF FACT AND OPINION.

KERN, Judge:

In this case our memorandum findings of fact and opinion was entered on December 14, 1943. Thereafter the petitioners filed a motion for further hearing and reconsideration for the purpose of giving effect to an election and consents filed under the provisions of section 134 (g) of the Revenue Act of 1942, which, petitioners contend, would require the taxation of the income of decedent

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