The respondent has determined deficiencies in income tax for the years 1944, 1945, and 1946 in the respective amounts of $9,388.18, $11,944.36, and $9,782.67.
The respondent has determined, under Regulations 111, section 29.162-1, that administration of the estate of Alfred E. LeFiell was concluded prior to 1944, and that the income of the estate for 1944, 1945, and 1946 is taxable to the petitioner rather than to the estate. The chief question is whether the LeFiell...
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