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ESTATE OF CROSS v. COMMISSIONER

Docket No. 94309.

23 T.C.M. 1542 (1964)

T.C. Memo. 1964-255

Estate of Frances C. Cross, Deceased, Charles Henry Dunning and Thomas DeWitt Vander Voort, Executors v. Commissioner.

United States Tax Court.

Filed September 28, 1964.

Attorney(s) appearing for the Case

George F. Schaefer, 654 Madison Ave., New York, N. Y., for the petitioners. Lee A. Kamp, for the respondent.

Memorandum Findings of Fact and Opinion

PIERCE, Judge:

Respondent determined a deficiency for the year 1955 in the income tax liability of the petitioners in the amount of $8,856.80.

The sole issue to be decided is whether payments aggregating $22,916.63 received by Frances C. Cross in the taxable year from a corporation of which her deceased husband had been president and a director at the time of his...

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