LINCOLN v. COMMISSIONER

Docket Nos. 38869, 38876, 39055, 39159, 39160.

24 T.C. 669 (1955)

JOSEPH C. LINCOLN AND LESGHINKA LINCOLN, ET AL., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 18, 1955.


Attorney(s) appearing for the Case

Charles D. Leist, Esq., William H. Fleming, Esq., and Glen O. Smith, Esq., for the petitioners.

James A. Scott, Esq., for the respondent.


The Commissioner determined deficiencies for 1949 in the income tax liability of Joseph C. and Lesghinka Lincoln, Lillian C. Lincoln, and John C. and Helen C. Lincoln, in the amounts set forth below. The Commissioner determined a deficiency in the income tax liability of Gordon S. Macklin, deceased, for the taxable period January 1, 1949, to July 14, 1949, the date of his death. Gordon S. Macklin, deceased, was a member of a partnership. In his income tax return for 1947...

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