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ESTATE OF MYERS v. COMMISSIONER

Docket Nos. 51797, 51798.

15 T.C.M. 750 (1956)

T.C. Memo. 1956-151

Estate of Carl C. Myers, Deceased, Jeanette Myers, Executrix, and Jeanette Myers, Surviving Wife v. Commissioner. Estate of Louis Alper, Deceased, Henry Alper and Sam Alper, Co-Executors, and Reva Alper, Surviving Wife v. Commissioner.

United States Tax Court.

Filed June 29, 1956.

Attorney(s) appearing for the Case

Phillip Nusholtz, Esq., National Bank Building, Detroit, Mich., for the petitioners. Robert J. Fetterman, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

WITHEY, Judge:

The respondent determined deficiencies in the income tax of petitioners as follows:

                                     Docket
       Petitioner                      No.     Year   Deficiency

  Estate of Carl C. Myers ........    51797    1949    $2,332.14
                                               1950     2,229.22
  Estate of...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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