ESTATE OF DAUGHTRY v. COMMISSIONER

Docket No. 54599.

15 T.C.M. 531 (1956)

T.C. Memo. 1956-105

Estate of James Henry Daughtry, Deceased, Cecil Daughtry, Administrator, and Allie Daughtry v. Commissioner.

United States Tax Court.

Filed April 30, 1956.


Attorney(s) appearing for the Case

George E. Allen, Esq., Box 1306, Ft. Meyers, Fla., for the petitioners. L. C. Smith, Esq., for the respondent.


Memorandum Opinion

VAN FOSSAN, Judge:

J. H. Daughtry and Allie Daughtry, the original petitioners, were husband and wife, residing in the State of Florida. J. H. Daughtry died in January of 1955 and his administrator, Cecil Daughtry, was substituted as a petitioner. The deficiencies in income tax determined by respondent are as follows:

  Year                      Deficiency

  1948 ..................   $  853.56
  1949 .....................

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