FREEMAN v. COMMISSIONER

Docket Nos. 95204, 95205.

41 T.C. 379 (1963)

BENJAMIN H. FREEMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT ESTATE OF ETHEL R. FREEMAN, DECEASED, LEON I. MESIROV, EXECUTOR, AND BENJAMIN H. FREEMAN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

December 16, 1963.


Attorney(s) appearing for the Case

Leon I. Mesirov, for the petitioners.

Malin VanAntwerp, for the respondent.


OPINION

MULRONEY, Judge:

The respondent determined a deficiency in docket No. 95205 in the 1957 income tax of Benjamin H. Freeman and the executor of the estate of his wife, Ethel, who had died in January of 1957, in the amount of $30,916.09. He also determined a deficiency in Benjamin's income tax for 1958 in the amount of $862.50. The adjustments giving rise to this latter deficiency for 1958 are not contested but refund is claimed by Benjamin if...

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