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ESTATE OF CAMPBELL v. COMMISSIONER

Docket Nos. 94599, 94600.

23 T.C.M. 508 (1964)

T.C. Memo. 1964-83

Estate of F. Russell Campbell, Deceased, Mary Baird Campbell, Executrix, and Mary Baird Campbell v. Commissioner. Tennessee Valley Associates, Inc. v. Commissioner.

United States Tax Court.

Filed March 31, 1964.

Attorney(s) appearing for the Case

William Waller and Andrew Ewing, 718 Nashville Bank & Trust Bldg., Nashville, Tenn., for the petitioners. J. Larry Broyles, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

In these consolidated proceedings respondent determined deficiencies as follows:

                                Docket
       Petitioner                 No.     Year    Deficiency

  Estate of F. Russell
    Campbell, Deceased,
    Mary Baird Campbell,
    Executrix, and
    Mary Baird Campbell ......   94599    1958   $ 5,501.10
                                          1959   ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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