ESTATE OF RESLER v. COMMISSIONER

Docket Nos. 27983, 27984.

17 T.C. 1085 (1952)

ESTATE OF JACOB RESLER, DECEASED, CAMIL ROOS, LENORE R. ROOS AND FAY LIEBERMAN RESLER, EXECUTOR AND EXECUTRICES, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. FAY RESLER, ALSO KNOWN AS FAY LIEBERMAN RESLER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 2, 1952.


Attorney(s) appearing for the Case

Donald Lobree, Esq., for the petitioner.

T. M. Mather, Esq., for the respondent.


These proceedings involve deficiencies in income tax as follows:

--------------------------------------------------------------------
                    Year                     |  Docket   |  Docket
                                             | No. 27983 | No. 27984
---------------------------------------------|-----------|----------
1945 --------------------------------------- |   $870.00 |   $870.01
1946 --------------------------------------- |  4,643...

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