ESTATE OF PAINE v. COMMISSIONER

Docket No. 90015.

22 T.C.M. 1383 (1963)

T.C. Memo. 1963-275

Estate of Robert Treat Paine, Deceased, Francis Cummings, Executor v. Commissioner.

United States Tax Court.

Filed October 7, 1963.


Attorney(s) appearing for the Case

Harold Brown, 85 Devonshire St., Boston, Mass. for the petitioner. Albert R. Doyle, for the respondent.


Memorandum Findings of Fact and Opinion

PIERCE, Judge:

Respondent determined deficiencies in the income taxes of the decedent, Robert Treat Paine, for the years 1954 through 1958 as follows:

  Year                      Deficiency

  1954 ..................    $1,241.75
  1955 ..................     2,520.79
  1956 ..................     9,460.58
  1957 ..................       447.11
  1958 ..................       168.84

The...

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