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ESTATE OF DIAMOND v. COMMISSIONER

Docket No. 53384.

19 T.C.M. 1477 (1960)

T.C. Memo. 1960-264

Estate of Adolph Diamond, Deceased, Fay Diamond and Morris Weiss, Executors, and Fay Diamond a. k. a. Fannie Diamond, Surviving Wife v. Commissioner.

United States Tax Court.

Filed December 8, 1960.

Attorney(s) appearing for the Case

James A. Ronayne, Esq., 120 Broadway, New York, N. Y., for the petitioner Estate of Adolph Diamond, deceased. Charles M. Greenspan, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined deficiencies in petitioners' income tax and additions to tax for the years and in the amounts as follows:

                       Addition to Tax, Sec.
  Year             Deficiency    293(b), I. R. C. 1939

  1948 ........    $40,258.80    $20,129.40
  1949 ........     38,360.88     19,180.44
  1950 ........     46,183.84     23,091.92
  1951 ........     32...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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