MILLER v. COMMISSIONER

Docket Nos. 87484, 91439.

39 T.C. 940 (1963)

A. T. MILLER AND ESTATE OF ELEANOR A. MILLER, DECEASED, FIRST TRUST COMPANY OF SAINT PAUL, SPECIAL AND GENERAL ADMINISTRATOR, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. A. T. MILLER AND ESTATE OF ELEANOR A. MILLER, DECEASED, FIRST TRUST COMPANY OF SAINT PAUL, ADMINISTRATOR, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 20, 1963.


Attorney(s) appearing for the Case

James R. Oppenheimer, Esq., for the petitioners.

Robert F. Cunningham, Esq., for the respondent.


MULRONEY, Judge:

The respondent determined the following deficiencies in the petitioners' income tax for the years 1956, 1957, and 1958:

Year                                                        Deficiency

1956 ----------------------------------------------------   $43,205.92
1957 ----------------------------------------------------     8,112.82
1958 ----------------------------------------------------    92,337.60
...

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