ESTATE OF BYRNE v. COMMISSIONER

Docket Nos. 18256, 18257, 19837.

16 T.C. 1234 (1951)

ESTATE OF JULIUS I. BYRNE, DECEASED, GUY G. BRATTON, RONALD BALLANTYNE, AND JACK M. CULLERS, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. B. D. INCORPORATED (FORMERLY BYRNE DOORS, INCORPORATED), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. BYRNE DOORS, INC. (FORMERLY J. I. BYRNE, INC.), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 31, 1951.


Attorney(s) appearing for the Case

Ralph W. Barbier, Esq., for the petitioners.

Cecil H. Haas, Esq., for the respondent.


The Commissioner determined deficiencies as follows:

                       Estate of Julius I. Byrne, Deceased

                Year                              Tax                    Amount

1943 -----------------------------      Income --------------------   $142,722.88
1944 -----------------------------      Income --------------------     38,423.08
1/1/46-6/2/46 --------------------      Income --------------------    ...

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