ESTATE OF MURPHY v. COMMISSIONER

Docket Nos. 19432, 19433.

8 T.C.M. 745 (1949)

Estate of William D. Murphy, Deceased, Nellie K. Murphy, Executrix v. Commissioner. Donald V. Murphy v. Commissioner.

United States Tax Court.

Entered August 26, 1949.


Attorney(s) appearing for the Case

Benjamin E. Shove, Esq., Hills Bldg., Syracuse, N. Y., for the petitioners. Thomas R. Charshee, Esq., for the respondent.


Memorandum Opinion

VAN FOSSAN, Judge:

The respondent determined deficiencies and penalty on the part of Eveready Parking Stations, Inc. for the year 1943 in the following amounts:

  Income tax .............................  $1,734.14
  Declared value excess profits tax.......   1,497.76
  Excess profits tax......................   4,133.81
  Penalty.................................   1,033.45

He thereupon determined that William...

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