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ESTATE OF REID v. COMMISSIONER

Docket Nos. 20016, 20066.

15 T.C. 573 (1950)

ESTATE OF DANIEL G. REID, DECEASED, DANIEL REID TOPPING, HENRY J. TOPPING, JR., AND JOHN REID TOPPING, AS ADMINISTRATORS, C. T. A., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MARGARET C. IZRASTZOFF, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated October 31, 1950.

Attorney(s) appearing for the Case

Henry Mannix, Esq., and William W. Lowell, Esq., for the petitioners.

Rigmor O. Carlsen, Esq., for the respondent.

The Commissioner determined deficiencies against the Estate of Daniel G. Reid, of $12,866.78 income tax, for the taxable year 1942, and of $13,861.95 income and victory tax, for the taxable year 1943. The Commissioner determined a deficiency against petitioner Margaret C. Izrastzoff of $17,221.30 income and victory tax, for the taxable year 1943 and the year 1942 also is involved because of the provisions of the Current Tax Payment...

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