F. A. GILLESPIE TRUST v. COMMISSIONER

Docket No. 31437.

21 T.C. 739 (1954)

F. A. GILLESPIE TRUST, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 19, 1954.


Attorney(s) appearing for the Case

Harold E. Rorschach, Esq., and Corinne Childs, Esq., for the petitioner.

E. G. Sievers, Esq., for the respondent.


OPINION.

RAUM, Judge:

The respondent determined a deficiency in petitioner's income tax for the year 1948 in the amount of $728.80. He also determined that there was an overassessment in petitioner's income tax for 1946 in the amount of $654.79 but that the petitioner was not entitled to a refund of an addition to tax, in the amount of $163.70, which had been previously assessed under the provisions of section...

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