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ESTATE OF GUTMAN v. COMMISSIONER

Docket Nos. 26949, 26950.

18 T.C. 112 (1952)

ESTATE OF THEODORE GUTMAN, DECEASED, ELSIE GUTMAN, EXECUTRIX, AND ELSIE GUTMAN, SURVIVING WIFE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. GEORGE GOLDBERG AND MARIE GOLDBERG, HUSBAND AND WIFE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 24, 1952.

Attorney(s) appearing for the Case

Jeremiah S. Gutman, Esq., for the petitioners.

Michael J. Kenny, Esq., for the respondent.

The respondent has determined deficiencies as follows in the income tax of the petitioners for 1944:

Estate of Theodore Gutman, deceased, and Elsie Gutman, surviving
  wife ---------------------------------------------------------   $2,147.26
George Goldberg and Marie Goldberg -----------------------------    2,035.61

The issues are whether the respondent erred (1) in disallowing an amount of $1,378.84 deducted...

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