ESTATE OF GOLDENBERG v. COMMISSIONER

Docket Nos. 78723-78726.

23 T.C.M. 810 (1964)

T.C. Memo. 1964-134

Estate of Sol Goldenberg, Deceased, Union Bank, Executor, and Anna Goldenberg, et al. v. Commissioner.

United States Tax Court.

Filed May 14, 1964.


Attorney(s) appearing for the Case

George T. Altman, 233 S. Beverly Drive, Beverly Hills, Calif., for the petitioners in Docket Nos. 78723 and 78726. Stanley C. Anderson and Seth M. Hufstedler for the petitioners in Docket Nos. 78724 and 78725. Karl M. Samuelian for the respondent.


Memorandum Findings of Fact and Opinion

TRAIN, Judge:

Respondent determined deficiencies in petitioners' income and excess profits taxes for the years and in the amounts as follows:

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                                                                   Year   Tax    Deficiency
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