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ESTATE OF TOPPER v. COMMISSIONER

Docket Nos. 5011 and 5012.

5 T.C.M. 697 (1946)

Estate of G. M. Topper, Deceased, T. J. Topper, Executor v. Commissioner. T. J. Topper v. Commissioner.

United States Tax Court.

Entered August 8, 1946.

Attorney(s) appearing for the Case

Herbert F. Baker, C.P.A., 525 Market St., San Francisco 5, Calif., and A. D. Schaffer, Esq., for the petitioners. T. M. Mather, Esq., and A. J. Hurley, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in income tax for 1941, $679.93 against G. M. Topper and $1,939.78 against T. J. Topper. The Commissioner disallowed a deduction of $4,524.77 in determining the deficiency against T. J. Topper. That action is assigned as error in the T. J. Topper petition. The Commissioner conceded in his brief that he erred as alleged. The actual amount paid was $4,607.10, but only $4,524.77 is claimed...

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