ESTATE OF BERNSTEIN v. COMMISSIONER

Docket No. 50422.

15 T.C.M. 1366 (1956)

T.C. Memo. 1956-260

Estate of Kalman Bernstein, Deceased, Lillian Bernstein, Executrix v. Commissioner.

United States Tax Court.

Filed November 21, 1956.


Attorney(s) appearing for the Case

Harry G. Taylor, Esq., Roper Building, Miami, Fla., and George H. DeCarion, Esq., for the petitioner. J. Elton Mitchiner, Esq., and Hugh F. Culverhouse, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in the decedent's income taxes and additions thereto for the calendar years 1943 through 1945 as follows:

                                      Addition under
  Year                   Deficiency   Section 293(b)

  1943 ..............    $43,874.23     $22,584.51
  1944 ..............     54,469.57      27,234.79
  1945 ..............     59,166.52      29,583.26
...

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