VILES v. COMMISSIONER

Docket Nos. 41737-41739, 43933.

14 T.C.M. 525 (1955)

T.C. Memo. 1955-142

Minnie Viles, administratrix of the Estate of Cloyd H. Viles, deceased v. Commissioner. Harvey Viles v. Commissioner. Inez Viles Whaley v. Commissioner. Minnie Viles v. Commissioner.

United States Tax Court.

Filed May 31, 1955.


Attorney(s) appearing for the Case

L. C. Ely, Esq., Myron Ray Ely, Esq., 406 West Church Street, Knoxville, Tenn., and Harold B. Stone, Esq., for the petitioners. Lester R. Uretz, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

WITHEY, Judge:

The respondent has determined deficiencies in the income tax of Cloyd H. Viles, deceased, and additions to tax under sections 291(a) and 293(a) of the Internal Revenue Code of 1939 as follows:

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