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ESTATE OF LONGCOR v. COMMISSIONER

Docket Nos. 29963, 32987.

13 T.C.M. 73 (1954)

Estate of Charles B. Longcor, Deceased, Harold M. Longcor, Administrator v. Commissioner.

United States Tax Court.

Entered January 29, 1954.

Attorney(s) appearing for the Case

Harold M. Longcor, 310 Knox Building, Enid, Okla., pro se. E. G. Sievers, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARRON, Judge:

The Commissioner has determined deficiencies in estate tax and in income tax for the period April 6, 1948 to December 31, 1948, as follows:

  Docket No. 29963, Estate Tax ....    $6,221.34
  Docket No. 32987, Income Tax ....    2,895.91

One of the questions presented, which arises in Docket No. 29963, is whether properties held by the decedent at the time of death were held as...

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