ESTATE OF EATON v. COMMISSIONER

Docket Nos. 12099, 12100, 12101, 12102.

10 T.C. 869 (1948)

ESTATE OF CLARENCE B. EATON, DECEASED, MURL P. EATON, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MURL P. EATON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JAMES M. SMITH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MINNIE I. SMITH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 18, 1948.


Attorney(s) appearing for the Case

Clyde C. Sherwood, Esq., and John V. Lewis, Esq., for the petitioners.

W. J. McFarland, Esq., for the respondent.


The Commissioner determined the following deficiencies in petitioners' respective income taxes for 1941 and 1943, including the unforgiven portion of tax on 1942 income, as follows:

---------------------------------------------------------------------------------------------------------
               Petitioner              | Docket |   Year  |                Tax               | Deficiency
                                       |   No.  |         |        ...

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