ESTATE OF LASHELLS v. COMMISSIONER

Docket No. 29537.

11 T.C.M. 274 (1952)

The Estate of R. W. Lashells, Marie J. Lashells, Executrix v. Commissioner.

United States Tax Court.

Entered March 28, 1952.


Attorney(s) appearing for the Case

Charles W. Steadman, Esq., for the petitioner. Cyrus A. Neuman, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The respondent has determined a deficiency in the income and victory tax of R. W. Lashells, deceased, for the year 1943, deficiencies in income tax for the years 1944, 1945 and 1946, and additions to tax for fraud, as follows:

                                             Addition
  Year          Deficiency                    to tax

  1943   $ 6,575.58 income and victory
                    tax ..............

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