ESTATE OF HORWITZ v. COMMISSIONER

Docket Nos. 15963, 16813, 16814.

7 T.C.M. 929 (1948)

Estate of Will Horwitz, Deceased, W. P. Hamblen, Independent Executor v. Commissioner. Agatha Horwitz Miller v. Commissioner. Edward J. Miller v. Commissioner.

United States Tax Court.

Entered December 13, 1948.


Attorney(s) appearing for the Case

H. C. Riquelmy, C. P. A., State Nat'l Bldg., Houston, Tex., and Bleecker L. Morse, Esq., Haden Bldg., Galveston, Tex., for the petitioners. John P. Higgins, Esq., for the respondent.


Memorandum Opinion

MURDOCK, Judge:

The Commissioner determined deficiencies in income tax as follows:

 Docket No.                Petitioner                              Year          Deficiency

  15963    Estate of Will Horwitz, Dec'd ...............    Fiscal year ended
                                                            November 30, 1943    $5,206.27
  16813    Agatha Horwitz Miller .......................          1943       ...

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