ESTATE OF DIAMOND v. COMMISSIONER

Docket Nos. 89444, 91892.

22 T.C.M. 1073 (1963)

T.C. Memo. 1963-214

Estate of Margherita Gertrude Maria Diamond, Deceased, by Maurice Diamond, Executor, and Maurice Diamond, Individually v. Commissioner. Maurice Diamond, individually and Estate of Margherita Gertrude Maria Diamond, Deceased, by Maurice Diamond, Executor v. Commissioner.

United States Tax Court.

Filed August 14, 1963.


Attorney(s) appearing for the Case

Sidney Meyers, 51 Chambers St., New York, N. Y., for the petitioners. Robert A. Trevisani for the respondent.


Memorandum Findings of Fact and Opinion

The respondent determined deficiencies in income tax and an addition to tax under section 6654, 1954 Code, as follows:

  Docket                                                                     Addition to
    No.               Petitioner                        Year   Deficiency   Tax § 6654

  89444    Estate of Margherita Gertrude Maria Diamond,
             Deceased, et al. .........................

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