ESTATE OF CARR v. COMMISSIONER

Docket No. 82468.

37 T.C. 1173 (1962)

ESTATE OF FLORENCE E. CARR, DECEASED, WALDO A. VAN VALKENBURGH, SR., EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 29, 1962.


Attorney(s) appearing for the Case

Peter X. McManus, Esq., for the petitioner.

Rudolph J. Korbel, Esq., for the respondent.


ARUNDELL, Judge:

Respondent determined deficiencies in income tax against Florence E. Carr for calendar years and in amounts as follows:

Year                                     Deficiency

1953 ---------------------------------    $2,772.27
1954 ---------------------------------     1,897.83
1955 ---------------------------------     1,805.58
1956 ---------------------------------     1,760.90
1957 -------------------------...

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