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ESTATE OF SCOTTO v. COMMISSIONER

Docket Nos. 19744, 19745.

9 T.C.M. 953 (1950)

Estate of Frank Scotto, Theresa Scotto, Executrix v. Commissioner.

United States Tax Court.

Entered October 31, 1950.

Attorney(s) appearing for the Case

Frank T. Kleiger, Esq., 217 Broadway, New York 7, N. Y., for the petitioner. John J. Madden, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

These consolidated proceedings involve deficiencies in income tax of Frank Scotto, deceased, for the calendar year 1944 and the taxable fractional year ended June 10, 1945, in the respective amounts of $1,703.02 and $2,439.68.

The sole issue presented by both cases is whether the Commissioner erred in adding to the net income of the decedent the amounts of $6,051.43 and $9,716.12 for the years...

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