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ESTATE OF ENNIS v. COMMISSIONER

Docket No. 48653.

23 T.C. 799 (1955)

ESTATE OF CLARENCE W. ENNIS, DECEASED, REGINALD H. HOLBROOK, ADMINISTRATOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 31, 1955.

Attorney(s) appearing for the Case

Thomas J. Bailey, Esq., for the petitioner.

Peter K. Nevitt, Esq., for the respondent.

This proceeding involves deficiencies in income tax determined against the Estate of Clarence W. Ennis as follows:

Year                                    Deficiency

1944 ---------------------------------      $803.79
1945 ---------------------------------     4,104.17

The only issue is whether any gain was realized by decedent from the sale of business property in 1945. Petitioner has conceded that there is a deficiency as determined...

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