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ESTATE OF ETT v. COMMISSIONER

Docket No. 59391.

16 T.C.M. 935 (1957)

T.C. Memo. 1957-206

Estate of E. Homer Ett, Deceased, Maxine Jackson, Administratrix v. Commissioner.

United States Tax Court.

Filed October 31, 1957.

Attorney(s) appearing for the Case

Roger L. Davis, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

Respondent determined deficiencies in income tax and additions to tax under sections 293(b) and 294(d)(2) of the Internal Revenue Code of 1939, against E. Homer Ett and Betty Ett, husband and wife, for the years 1944 to 1948, inclusive, in the following amounts:

                                  Additions to tax

                                  Section      Section
  Year              Deficiency    293(b)...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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