ESTATE OF FALLER v. COMMISSIONER

Docket Nos. 41676, 52193.

14 T.C.M. 775 (1955)

T.C. Memo. 1955-193

Estate of Nathan Faller, Deceased, Rebecca Faller, Administratrix v. Commissioner. Morris Heyer v. Commissioner.

United States Tax Court.

Filed July 12, 1955.


Attorney(s) appearing for the Case

Edward Baumgarten, Esq., 60 Park Place, Newark, N. J., for the petitioners. John J. O'Toole, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

Respondent determined the following deficiencies:

----------------------------------------------------------------------------------------------
                                                                          Amounts
                                                                      Penalty (Section
  Docket No.     Petitioner         Year                     Tax     293...

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