ESTATE OF ADAME v. COMMISSIONER

Docket No. 79014.

37 T.C. 807 (1962)

ESTATE OF R. L. ADAME, DECEASED, CONSUELO C. ADAME, INDEPENDENT EXECUTRIX, AND CONSUELO C. ADAME, SURVIVING WIFE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 22, 1962.


Attorney(s) appearing for the Case

Hume Cofer, Esq., and Douglass D. Hearne, Esq., for the petitioners.

Roy E. Graham, Esq., for the respondent.


Respondent has determined deficiencies in the income tax of petitioners and additions to tax under sections 293(b), 294(d)(1)(A), and 294(d)(2), I.R.C. 1939, as follows:

----------------------------------------------------------------------------------------
                         |            |                 Additions to tax
          Year           | Deficiency |-------------------------------------------------
                         |            |...

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