ESTATE OF HEKMAN v. COMMISSIONER

Docket Nos. 56358, 56359.

16 T.C.M. 304 (1957)

T.C. Memo. 1957-70

Estate of John Hekman, Deceased et al. v. Commissioner. Cornelia Hekman v. Commissioner.

United States Tax Court.

Filed April 30, 1957.


Attorney(s) appearing for the Case

Stuart Hoffius, Esq., for the petitioners. Robert B. Pierce, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

HARRON, Judge:

The Commissioner determined deficiencies in income tax for the taxable years 1951 and 1952, as follows:

 Docket No.           Taxpayer                     Deficiency

  56358    Estate of J. Hekman and
             Cornelia Hekman, Individually .....   $  945.00
  56359    Cornelia Hekman .....................    5,908.44

The estate is involved in this proceeding only because...

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