ESTATE OF HOBSON v. COMMISSIONER

Docket Nos. 25951, 25961, 25962.

17 T.C. 854 (1951)

ESTATE OF ARTHUR L. HOBSON, DECEASED, JOHN L. HOBSON, ADMINISTRATOR, C. T. A., AND MRS. ALICE C. G. HOBSON, SURVIVING WIFE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. GEORGE W. LANGDON, JR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. GEORGE W. LANGDON, JR., INDIVIDUALLY AND AS ADMINISTRATOR OF THE ESTATE OF MARJORIE B. LANGDON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated November 27, 1951.


Attorney(s) appearing for the Case

Charles D. Post, Esq., for petitioners in Docket No. 25951, and Bennett Sanderson, Esq., for petitioners in Docket Nos. 25961 and 25962.

Joseph Landis, Esq., for the respondent.


The Commissioner determined deficiencies in income and income and victory tax as follows:

------------------------------------------------------------------------------
                   Docket No.                            |  Year   |  Amount
---------------------------------------------------------|---------|----------
                                                         |  | 1943 | $8,727.08
25951 (Hobson, income tax) ----------------------------...

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