ESTATE OF HOWE v. COMMISSIONER

Docket No. 52141.

16 T.C.M. 246 (1957)

T.C. Memo. 1957-58

Estate of William Deering Howe, Deceased, Elizabeth S. Rutherfurd and Chemical Corn Exchange Bank (formerly Chemical Bank & Trust Company), Executors, and Elizabeth S. Rutherfurd (formerly Howe) v. Commissioner.

United States Tax Court.

Filed March 29, 1957.


Attorney(s) appearing for the Case

Paul R. Russell, Esq., and Halsey T. Tichenor, III, Esq., for the petitioners. Ellyne E. Strickland, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency in income tax against the petitioners for the year 1948 in the amount of $402,175.60.

The petitioners are the duly qualified and acting executors of the estate of William Deering Howe, deceased, and his surviving spouse. A joint return was filed by them for the year 1948 which covered the income and deductions of the decedent up to and including the date of his death, November...

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