MINER v. COMMISSIONER

Docket Nos. 82275, 82276, 82277.

21 T.C.M. 1173 (1962)

T.C. Memo. 1962-222

Edwin H. Miner, et al. v. Commissioner.

United States Tax Court.

Filed September 19, 1962.


Attorney(s) appearing for the Case

Henry W. Korade, Esq., for the petitioners. Hyman Maron, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

PIERCE, Judge:

The respondent determined deficiencies in the income taxes of the petitioners, as follows:

  Dkt.    Petitioner                       Calendar  Deficiency
   No.                                       Year

  82276  Estate of Leona R. Miner,
           Deceased, Edwin H. Miner,
           Executor, and Edwin
           H. Miner, Surviving Husband ..    1954     $333.06
  82275  Edwin...

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