GLASSELL v. COMMISSIONER

Docket Nos. 14410, 14411, 14412.

12 T.C. 232 (1949)

LILLIAN BACON GLASSELL, PETITIONER, ET AL., v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 24, 1949.


Attorney(s) appearing for the Case

Sidney L. Herold, Esq., for the petitioner.

F. S. Gettle, Esq., for the respondent.


These proceedings were brought for a redetermination of deficiencies determined in petitioners' income taxes for the year 1944 as follows:

Lillian Glassell -------------------------------------------   $27,004.42
A. C. Glassell, Jr -----------------------------------------    25,575.28
A. C. Glassell ---------------------------------------------    27,004.42

All assignments of error set forth in the petitions, except one, have been settled by agreement...

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