ESTATE OF BLUESTEIN v. COMMISSIONER

Docket Nos. 18963, 19384, 23228.

15 T.C. 770 (1950)

ESTATE OF A. BLUESTEIN, DECEASED, FRANK BLUESTEIN, INDEPENDENT EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 4, 1950.


Attorney(s) appearing for the Case

Paul Port, Esq., for the petitioner.

D. Louis Bergeron, Esq., and Joseph P. Crowe, Esq., for the respondent.


The respondent determined deficiencies in estate and income taxes as follows:

Docket number          Tax                Taxable year              Amount

18963 -------      Estate ------   ----------------------------   $317,250.52
19384 -------      Income ------   Jan. 1 to Sept. 18, 1944 ---     81,224.91
                 | Income ------   Ended August 31, 1945 ------    119,698.57
23228 -------   <
                 | Income...

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