ESTATE OF HYLAND v. COMMISSIONER

Docket No. 22289.

10 T.C.M. 823 (1951)

Estate of E. J. Hyland, Deceased, Gertrude M. Dove, Executrix v. Commissioner.

United States Tax Court.

Entered August 30, 1951.


Attorney(s) appearing for the Case

Peter A. Schwabe, Esq., 210 Pacific Bldg., Portland, Ore., for the petitioner. John D. Picco, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

This case involves the income tax liability of the Estate of E. J. Hyland, Deceased. The petitioner herein requests a redetermination of respondent's determination of a deficiency in the amount of $703.11 in income tax for the taxable year 1945.

Findings of Fact

So much of the facts as were stipulated are so found and made a part hereof. Other facts are found from the pleadings, the oral testimony of one...

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