ESTATE OF BOYD v. COMMISSIONER

Docket No. 56165.

28 T.C. 564 (1957)

ESTATE OF ELMER B. BOYD, DECEASED, CITY BANK FARMERS TRUST CO., AND RUTH O'DAY RIDDER, EXECUTORS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 31, 1957.


Attorney(s) appearing for the Case

Harold M. Blanchard, Esq., for the petitioner.

Scott A. Dahlquist, Esq., for the respondent.


OPINION.

MULRONEY, Judge:

Respondent determined deficiencies in income taxes of Elmer B. Boyd for the taxable years 1949 and 1950 in the amounts of $1,878.43 and $2,691.17, respectively. Subsequent to the issuance of the notice of deficiency, but before the filing of the petition in this case, Elmer B. Boyd agreed to a part of the deficiencies in amounts of $654.72 for the year 1949 and $2,056.81 for the year 1950 and said sums were paid, thus leaving...

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