MORRISON v. COMMISSIONER

Docket Nos. 17227, 17228, 17229, 17352.

12 T.C. 709 (1949)

WILLIAM J. MORRISON, JR., INDIVIDUALLY AND AS ADMINISTRATOR OF THE ESTATE OF MABEL D. MORRISON, DECEASED, PETITIONER, ET AL., v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 4, 1949.


Attorney(s) appearing for the Case

Francis V. D. Lloyd, Esq., and George A. Brown, Esq., for the petitioners.

Jonas M. Smith, Esq., for the respondent.


By this proceeding petitioners challenge respondent's determination of deficiencies in income and victory tax for the year 1943 as follows:

          Petitioner                                                       Deficiency

William J. Morrison, Jr., individually and as Administrator of Estate of
 Mabel D. Morrison, Deceased -------------------------------------------      $797.58
Estate of Frank A. Morrison, Deceased, Althea K. Morrison, Executrix...

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