ESTATE OF STEWART v. COMMISSIONER

Docket No. 43269.

12 T.C.M. 814 (1953)

Estate of Mary W. Stewart, Deceased, A. O. Stewart, Executor, and A. O. Stewart v. Commissioner.

United States Tax Court.

Entered July 9, 1953.


Attorney(s) appearing for the Case

Bayley Kohlmeier, Esq., for the petitioners. T. M. Mather, Esq., for the respondent.


Memorandum Opinion

VAN FOSSAN, Judge:

The respondent determined deficiencies of $1,093.32 and $1,166.82 for the years 1949 and 1950, respectively, in the income tax of the decedent. The case came on for hearing on the circuit calendar at San Francisco, at which time the case was submitted on the facts alleged and admitted in the pleadings. No testimony was given and one exhibit, a certain contract issued by the John Hancock Mutual Life Insurance Company...

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