ESTATE OF SHEE v. COMMISSIONER

Docket Nos. 3586, 3984, 11057, 11716.

7 T.C.M. 918 (1948)

Estate of Wong Goo Shee, Deceased, Katt Chiu Wong, Assignee v. Commissioner.

United States Tax Court.

Entered December 7, 1948.


Attorney(s) appearing for the Case

E. R. Cameron, C.P.A., Honolulu, T. H., for the petitioner. Owen W. Swecker, Esq., for the respondent.


Memorandum Opinion

MURDOCK, Judge:

The Commissioner determined the following deficiencies in income tax and additions thereto for failure to file returns within the time prescribed:

  Docket No.   Year    Deficiency    Addition

    3586       1939    $  268.13
    3984       1940     1,308.31     $327.08
   11716       1941     2,982.22      745.56
   11057       1942     2,672.97

The...

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