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ESTATE OF DIETZ v. COMMISSIONER

Docket Nos. 50413-50415.

16 T.C.M. 482 (1957)

T.C. Memo. 1957-116

Estate of Emil H. Dietz, Deceased, Emil H. Dietz, Jr., Executor, et al. v. Commissioner.

United States Tax Court.

Filed June 28, 1957.

Attorney(s) appearing for the Case

Theodore Propp, Esq., and Stanley H. Handman, Esq., for the petitioners. Clarence P. Brazill, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in income tax for the year 1946 as follows:

  Docket No.    Petitioner    Deficiency

  50413    Estate of Emil H. Dietz...   $14,722.70
  50414    Harry H. Dietz............       492.29
  50415    Gustave Dietz ............     9,426.70

The only issue for decision is whether the cancellation of certain loans of unpaid salaries made by petitioners to their...

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