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ESTATE OF SHERMAN v. COMMISSIONER

Docket No. 4534.

4 T.C.M. 447 (1945)

Estate of John Q. Sherman, Deceased, Katherine M. Sherman and Wellmore B. Turner, as Surviving Executors of the Last Will and Testament of John Q. Sherman, Deceased v. Commissioner.

United States Tax Court.

Entered April 30, 1945.

Attorney(s) appearing for the Case

Guy H. Wells, Esq., Mutual Home Bldg., Dayton, O., for the petitioner. W. W. Kerr, Esq., for the respondent.

Memorandum Opinion

LEECH, Judge:

This controversy involves deficiencies in income taxes for the fiscal years ending July 31, 1940 and July 31, 1941 in the respective amounts of $5,650.54 and $67,564.07. The contested issue is whether, for income tax purposes, petitioner estate is entitled to a deduction under section 162 (c)1 of the Internal Revenue Code, on account of certain income realized by it during the period of administration...

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