ESTATE OF JEWETT v. COMMISSIONER

Docket No. 13814.

8 T.C.M. 611 (1949)

Estate of James R. Jewett, George F. Jewett, Executor v. Commissioner.

United States Tax Court.

Entered June 24, 1949.


Attorney(s) appearing for the Case

Samuel S. Dennis, 3rd, Esq., James D. St. Clair, Esq., and J. N. Welch, Esq., for the petitioner. Leo C. Duersten, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

LEECH, Judge:

This proceeding involves a deficiency in income and victory tax for the period January 1 to March 31, 1943, in the amount of $28,592.43. The deficiency determined in the deficiency notice was in the amount of $26,284.37. The parties have agreed that by reason of a mathematical error of the respondent, the deficiency was understated by the amount of $2,308.06, and that the correct amount is $28,592.43...

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