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ESTATE OF WALTON v. COMMISSIONER

Docket No. 64674.

21 T.C.M. 346 (1962)

T.C. Memo. 1962-63

Estate of Samuel B. Walton, Deceased, Laura K. Walton, Executrix, and Laura K. Walton v. Commissioner.

United States Tax Court.

Filed March 23, 1962.

Attorney(s) appearing for the Case

William B. Gess, Esq., Citizens Union Bank Bldg., Lexington, Ky., Jack F. Mattingly, Esq., and Edward A. Dodd, Esq., for the petitioners. S. Earl Heilman, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

BRUCE, Judge:

Respondent determined deficiencies in income taxes and additions to taxes for the calendar years and in the amounts which follow:

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                                                                  Additions to Tax,
                                                                    I. R. C. 1939...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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