ESTATE OF SLATER v. COMMISSIONER

Docket Nos. 35077, 35078, 35079.

21 T.C.M. 1355 (1962)

T.C. Memo. 1962-256

Estate of W. Favre Slater, deceased, Charles G. Black, Administrator v. Commissioner. Estate of Florence R. Slater, deceased, Charles G. Black, Administrator and Estate of W. Favre Slater, deceased, Charles G. Black, Administrator v. Commissioner. W. F. Slater Engineering Corporation v. Commissioner.

United States Tax Court.

Filed October 31, 1962.


Attorney(s) appearing for the Case

Charles H. Davis, Esq., for the petitioners. George L. Hudspeth, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

ATKINS, Judge:

The respondent determined deficiencies in income tax, declared value excess-profits tax, excess profits tax, and additions to tax as follows:

               Docket No. 35077,
       Estate of W. Favre Slater, Dec'd

                    Income Tax    Additions Under
    Year            Deficiency     Sec. 293(b)*

  1944..........    $18,775.22     $ 9,387...

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