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ESTATE OF BLAIN v. COMMISSIONER

Docket No. 18782.

8 T.C.M. 540 (1949)

Estate of Severin F. Blain, deceased, Helen L. Porter, Executrix v. Commissioner.

United States Tax Court.

Entered May 26, 1949.

Attorney(s) appearing for the Case

Sydney A. Gutkin, Esq., 744 Broad St., Newark, N. J., for the petitioner. Francis X. Gallagher, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARLAN, Judge:

Respondent determined a deficiency against Severin F. Blain in income tax for the taxable year 1943 in the amount of $8,181.22. The year 1942 is also involved because of the provisions of the Current Tax Payment Act of 1943. The sole issue presented is whether the sums of $25,071.62 and $9,751.68, paid to Severin F. Blain during the respective years 1942 and 1943 and being a portion of payments made...

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