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ESTATE OF O'BRIEN v. COMMISSIONER

Docket No. 83872.

21 T.C.M. 944 (1962)

T.C. Memo. 1962-169

Estate of Thomas J. O'Brien, Deceased, Julia Pinckney Keating O'Brien, Executrix, and Julia P. O'Brien v. Commissioner.

United States Tax Court.

Filed July 18, 1962.

Attorney(s) appearing for the Case

Julia P. O'Brien, 115 E. Gordon St., Savannah, Ga., for the petitioners. Donald C. Knickerbocker, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined the following deficiencies in income tax for the years indicated:

  Year                   Deficiency

  1956 .................  $  493.19
  1957 .................   1,440.88

The only issue remaining before us is whether amounts received by the decedent during the years in issue, for periods when he was absent from work due to injuries, are salary...

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