ESTATE OF FORBES v. COMMISSIONER

Docket No. 16013.

12 T.C.M. 176 (1953)

Estate of Gladys Forbes, also known as Kay Murray, a mental incompetent, Stella Auten, Committee of the Estate of Gladys Forbes, also known as Kay Murray, a mental incompetent v. Commissioner.

United States Tax Court.

Entered February 20, 1953.


Attorney(s) appearing for the Case

D. Paul Camilletti, Esq., Board of Trade Building, Wheeling, W. Va., and Carl B. Gailbraith, Esq., for the petitioner. Albert J. O'Connor, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in income tax and additions thereto as follows:

--------------------------------------------------------------------------------------------
                                                                294(d)(1)(A)
                                                 291(a)           Failure to     294(d)(2)
    Year           Deficiency    50% Penalty    Late filing ...

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