ESTATE OF WILBUR v. COMMISSIONER

Docket No. 1086-63.

43 T.C. 322 (1964)

ESTATE OF RICHARD R. WILBUR, DOROTHY P. WILBUR AND UNITED CALIFORNIA BANK, COEXECUTORS, AND DOROTHY P. WILBUR, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 16, 1964.


Attorney(s) appearing for the Case

Hart H. Spiegel, for the petitioners.

David R. Brennen, for the respondent.


OPINION

RAUM, Judge:

The Commissioner determined income tax deficiencies and additions thereto in the aggregate amount of $262,552.07 for the years 1954, 1955, 1956, 1959, and 1960. The parties have reached agreement as to all issues except those involving certain farming expenses referred to as "cultural practices expenditures." These remaining issues affect only the deficiencies for the years 1956, 1959, and 1960, but the year 1958 appears to be...

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