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ESTATE OF SIMPSON v. COMMISSIONER

Docket Nos. 68633, 68634, 75006.

21 T.C.M. 371 (1962)

T.C. Memo. 1962-71

Estate of Josephine Clay Simpson, Deceased Clay Simpson, Executor, et al. v. Commissioner.

United States Tax Court.

Filed March 30, 1962.

Attorney(s) appearing for the Case

William R. Bagby, Esq., 615 First National Bank Bldg., Lexington, Ky., for the petitioners. Bart A. Brown, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

BRUCE, Judge:

The respondent determined deficiencies in income tax for the calendar years 1954 and 1955 of Josephine Clay Simpson in the respective amounts of $4,579.77 and $8,103.95; in income tax of Henry Clay Simpson and Louisiana W. Simpson in the respective amounts of $4,173.76 and $7,736.41; and in income tax of Eugene Erwin Simpson and Marguerite G. Simpson in the respective amounts of $2,500.46 and $6,015.67...

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