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ESTATE OF CARRUTH v. COMMISSIONER

Docket No. 57772.

28 T.C. 871 (1957)

ESTATE OF OSTELLA CARRUTH, DECEASED, THOMAS R. HAMILTON, ADMINISTRATOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 18, 1957.

Attorney(s) appearing for the Case

E. Charles Eichenbaum, Esq., and W. S. Miller, Jr., Esq., for the petitioner.

J. C. Linge, Jr., Esq., for the respondent.

OPINION.

BRUCE, Judge:

In the deficiency notice which was mailed March 24, 1955, the respondent determined a deficiency in the income tax of Ostella Carruth for the fiscal year ended January 31, 1950, in the amount of $1,143.02. Ostella Carruth died April 20, 1954. Thomas R. Hamilton is the duly appointed administrator of her estate. One of the adjustments made by the respondent is not in dispute. The following issues remain for decision: (1) Whether...

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