ESTATE OF HOWES v. COMMISSIONER

Docket Nos. 55517, 55556, 59154, 59155.

30 T.C. 909 (1958)

ESTATE OF ERNEST G. HOWES, DECEASED, EARL JOHNSON, HAROLD T. DAVIS, AND JOHN D. MERRIAM, EXECUTORS, ET AL., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 11, 1958.


Attorney(s) appearing for the Case

Robert W. Meserve, Esq., and William Shelmerdine, Jr., Esq., for the petitioners in Docket Nos. 55517, 59154, and 59155; Harry J. Rudick, Esq., and Mason G. Kassel, Esq., for the petitioner in Docket No. 55556.

John M. Doukas, Esq., Manning K. Leiter, Esq., and Geoffrey Lanning, Esq., for the respondent.


TIETJENS, Judge:

These consolidated proceedings involve deficiencies and claimed overpayments of income tax for the taxable periods set forth below:

---------------------------------------------------------------------------------------------------------
 Docket   | Calender |                     Petitioner                     |  Deficiency   |   Claimed
   No.    |   year   |                                                    |              ...

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