ESTATE OF BRAME v. COMMISSIONER

Docket No. 41935.

25 T.C. 824 (1956)

ESTATE OF W. Y. BRAME, DECEASED, MINNIE D. BRAME, ADMINISTRATRIX, AND MINNIE D. BRAME, INDIVIDUALLY, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 19, 1956.


Attorney(s) appearing for the Case

deQuincy V. Sutton, Esq., for the petitioners.

Paul M. Newton, Esq., for the respondent.


The Commissioner determined deficiencies and additions to the tax against W. Y. Brame as follows:

--------------------------------------------------------------------------
                         | Deficiency in |  Additions to the tax under—
         Year            |  income tax   |--------------------------------
                         |               | Sec. 293 (b) | Sec. 294 (d) (2)
-------------------------|---------------|--------------|...

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