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ESTATE OF WHITFIELD v. COMMISSIONER

Docket Nos. 19467, 19468.

14 T.C. 776 (1950)

ESTATE OF L. B. WHITFIELD, DECEASED, FRED S. BALL, JR., JOHN A. MILLER AND L. B. WHITFIELD, JR., EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ESTATE OF L. B. WHITFIELD, DECEASED, FRED S. BALL, JR., JOHN A. MILLER AND L. B. WHITFIELD, JR., EXECUTORS, ALLEGED TRANSFERREE OF WHITFIELD REALTY COMPANY, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 9, 1950.

Attorney(s) appearing for the Case

H. C. Kilpatrick, Esq., for the petitioners.

S. Earl Heilman, Esq., for the respondent.

These proceedings were consolidated for hearing. Docket No. 19467 involves a deficiency in income tax in the amount of $7,284.30 for the period January 1 to December 1, 1942, and Docket No. 19468 involves liability as a transferee of the Whitfield Realty Co. for deficiencies of $7,132.40 in income tax and $3,347.07 in declared value excess profits tax for the year 1942. The issue in Docket No. 19467 is whether gain realized from a...

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