ESTATE OF MOSES v. COMMISSIONER

Docket Nos. 28110, 36734.

12 T.C.M. 718 (1953)

Estate of Albert Moses, Deceased, Anne Moses, Executrix v. Commissioner. Estate of Albert Moses, by Anne Moses, Executrix v. Commissioner.

United States Tax Court.

Entered June 25, 1953.


Attorney(s) appearing for the Case

Milton Solomon, Esq., 165 Broadway, New York, N. Y., for the petitioners. Harold D. Thomas, Esq., for the respondent.


Memorandum Opinion

VAN FOSSAN, Judge:

Respondent determined deficiencies in petitioners' income tax for 1944 and 1945 in the respective amounts of $2,166.86 and $3,058.70.

On June 3, 1953, the parties filed a stipulation in the above cases reading as follows:

1. That Albert Moses, the decedent herein formerly resided at No. 700 Ocean Avenue, Brooklyn, New York. That said Albert Moses died on January 31, 1951. That Anne Moses, executrix, petitioner...

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