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ESTATE OF DOTY v. COMMISSIONER

Docket No. 14488.

7 T.C.M. 789 (1948)

Estate of James J. Doty, Deceased, Forest J. Doty, Executor v. Commissioner.

United States Tax Court.

Entered October 25, 1948.

Attorney(s) appearing for the Case

Denver A. Busby, Esq., 120 So. La Salle St., Chicago, Ill., and Robert J. Bannister, Esq., for the petitioner. Frank M. Kavanaugh, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARLAN, Judge:

The respondent determined a deficiency in the income tax of James J. Doty for 1943 in the amount of $16,939.34. In an answer to the amended petition herein this Court was asked to approve an increase in the deficiency and declare the deficiency to be $20,070.49. The petitioner claims an overpayment of $1,107.76.

The questions presented to the Court are:

1. Did the taxpayer realize a capital...

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