LESSER v. COMMISSIONER

Docket Nos. 55824, 55825.

26 T.C. 306 (1956)

ETHEL K. LESSER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ESTATE OF JOSEPH LOW, ETHEL K. LESSER, TRUSTEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 23, 1956.


Attorney(s) appearing for the Case

H. Cecil Kilpatrick, Esq., for the petitioners.

William Schwerdtfeger, Esq., for the respondent.


The respondent determined the following deficiencies in income tax for the year 1950:


Docket No.                              Petitioner           Deficiency

55824 ----------------------   Ethel K. Lesser -----------   $40,329.00
55825 ----------------------   Estate of Joseph Low, Ethel
                                 K. Lesser, Trustee ------    30,077.89

The two cases were consolidated...

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