ESTATE OF WILLIAMS v. COMMISSIONER

Docket Nos. 27414, 37690.

12 T.C.M. 829 (1953)

Estate of J. B. Williams, Deceased, Tommy J. Williams and Charles J. Williams, Administrators, and Rosa Williams v. Commissioner.

United States Tax Court.

Entered July 15, 1953.


Attorney(s) appearing for the Case

Bruce Gebhardt, Esq., 321 Law Building, Charlotte, N. C., and J. Spencer Bell, Esq., for the petitioners. James R. Harper, Jr., Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The respondent determined deficiencies in income and victory tax and additions to the tax against the petitioners, as follows:

                  Docket                   50 Per Cent
  Year             No.      Deficiency       Penalty
  1942 .......    27414     $ 2.383.85      $1,191.93
  1943 .......    27414       2,810.48       1,405.24
  1944 .......  ...

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