ESTATE OF COOK v. COMMISSIONER

Docket Nos. 35815-35818, 35845, 35846, 35922, 35923.

13 T.C.M. 822 (1954)

T. C. Memo. 1954-133

Estate of Vannie E. Cook, Deceased, Vannie E. Cook, Jr., Independent Executor, et al. v. Commissioner.

United States Tax Court.

Filed August 23, 1954.


Attorney(s) appearing for the Case

Felix Atwood, Esq., for the petitioners. J. Marvin Kelley, Esq., for the respondent.


Memorandum Opinion

MURDOCK, Judge:

The Commissioner determined income tax deficiencies for 1943 as follows:

 Dkt.
 No.           Petitioner             Deficiency

35815   Vannie E. Cook ............   $15,265.91
35816   Loring Terrill Cook .......    15,350.16
35817   Vannie E. Cook, Jr. .......     4,484.81

 Dkt.
 No.           Petitioner             Deficiency

35818   Elizabeth...

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