ESTATE OF HARRANGUE v. COMMISSIONER

Docket Nos. 68122, 81467.

22 T.C.M. 523 (1963)

T.C. Memo. 1963-113

Estate of William B. Harrangue, Deceased, William B. Harrangue, Administrator, and Ida Marie Ortner (Formerly Ida Marie Harrangue) v. Commissioner. Ida Marie Ortner (Formerly Ida Marie Harrangue) v. Commissioner.

United States Tax Court.

Filed April 22, 1963.


Attorney(s) appearing for the Case

Fred R. Metheny, Esq., 1709 W. 8th St., Los Angeles, Calif., for the petitioners. David R. Brennan, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

FAY, Judge:

The respondent determined deficiencies in income tax against the petitioners, as follows:

------------------------------------------------------------------------------------
                                                   Additions to tax under
                                                          Sec. 294        Sec. 294
       Year                  Deficiency   Sec. 293(b)    (d...

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