FISHER v. COMMISSIONER

Docket No. 52188.

15 T.C.M. 507 (1956)

T.C. Memo. 1956-98

Aline S. Fisher, as Executrix of the Estate of Samuel C. Fisher, Deceased, and as Aline S. Fisher, His Wife v. Commissioner.

United States Tax Court.

Filed April 30, 1956.


Attorney(s) appearing for the Case

Richard Steel, Esq., for the petitioners. Clarence P. Brazill, Jr., Esq., for the respondent.


Memorandum Opinion

MULRONEY, Judge:

In this proceeding the respondent determined additional income tax against Samuel C. Fisher and his wife, Aline S. Fisher, for the calendar year 1950 in the amount of $269.18. Samuel C. Fisher died during the pendency of the suit and his widow, Aline, executrix of his estate, has been substituted as a party for him. Samuel and Aline resided in New York, New York, and they filed their joint income tax return for 1950 with...

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