MOSES v. COMMISSIONER

Docket No. 4862.

4 T.C.M. 903 (1945)

Austin R. Moses and Julius A. Lutz as Executors of the Last Will and Testament of Florence E. Geidel v. Commissioner.

United States Tax Court.

Entered September 28, 1945.


Attorney(s) appearing for the Case

Joseph M. Blake, Esq., 720 Brant Bldg., Canton, O., for the petitioners. William F. Robinson, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

SMITH, Judge:

This is a proceeding for the redetermination of a deficiency in income tax for the calendar year 1941 in the amount of $451.72. The petition alleges that the respondent erred in the determination of the deficiency by increasing "the distributive share of the income of Florence E. Geidel from the Estate of Austin C. Brant from $2,880 to $5,367.56, resulting in an increase of $2,478.56 for said taxable...

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