ESTATE OF NWEEYA v. COMMISSIONER

Docket No. 25337.

10 T.C.M. 640 (1951)

Estate of John Joseph Nweeya, Deceased, Victoria M. Sargis, Administratrix v. Commissioner.

United States Tax Court.

Entered June 29, 1951.


Attorney(s) appearing for the Case

Harold E. Haven, Esq., 1104 Mills Tower, San Francisco, Calif., for the petitioner. Leonard Allen Marcussen, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The respondent determined income tax deficiencies against the decedent, John Joseph Nweeya, as follows:

  1944 ................    $ 390.00
  1945 ................    1,031.40
  1946 ................    17,176.12

At the hearing after the evidence had been presented, the respondent made a motion to conform the pleadings to the proof and for increased deficiencies for the taxable years 1944 and 1945...

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