ESTATE OF BAUSCH v. COMMISSIONER

Docket Nos. 20744, 20745.

14 T.C. 1433 (1950)

ESTATE OF EDWARD BAUSCH, DECEASED, M. HERBERT EISENHART AND JOSEPH F. TAYLOR, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ESTATE OF WILLIAM BAUSCH, DECEASED, M. HERBERT EISENHART AND JOSEPH F. TAYLOR, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 30, 1950.


Attorney(s) appearing for the Case

Scott Stewart, Jr., Esq., for the petitioners.

Michael Waris, Jr., Esq., for the respondent.


These proceedings have been consolidated. Docket No. 20744 involves a deficiency in the income tax of Estate of Edward Bausch, deceased, for the year 1945 of $6,175.35. Docket No. 20745 involves a deficiency in the income tax of Estate of William Bausch, deceased, for the year 1945 of $8,525.06.

In the determination of the foregoing deficiencies the Commissioner made several adjustments to the net income as disclosed by the returns. None of these adjustments is in...

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