ESTATE OF HAVERTY v. COMMISSIONER

Docket Nos. 33832, 34463.

12 T.C.M. 1295 (1953)

Estate of Robert Haverty, Deceased, Idelle M. Haverty, Executrix v. Commissioner.

United States Tax Court.

Entered November 12, 1953.


Attorney(s) appearing for the Case

P. K. Seidman, Esq., Farnsworth Building, Memphis, Tenn., for the petitioner. Charles R. Hembree, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

These proceedings were consolidated for hearing and involve deficiencies in income taxes for the calendar years 1945 and 1947, in the respective amounts of $3,798.45 and $815.58 in Docket No. 33832, and for the calendar year 1948. $646.38 in Docket No. 34463. By an amendment in writing to his answer in Docket No. 33832 to conform to proof, respondent...

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