ESTATE OF ENYART v. COMMISSIONER

Docket No. 4461-63.

24 T.C.M. 1447 (1965)

T.C. Memo. 1965-266

Estate of William Enyart, Deceased, Kate P. Enyart Gordon, Executrix, and Kate P. Enyart Gordon, formerly Kate P. Enyart v. Commissioner.

United States Tax Court.

Filed October 5, 1965.


Attorney(s) appearing for the Case

Thomas J. Beddow and Meade C. Patrick, 1126 Woodward Bldg., Washington, D. C., for the petitioners. George T. Rita, for the respondent.


Memorandum Findings of Fact and Opinion

WITHEY, Judge:

A deficiency has been determined by the Commissioner in the income tax of petitioners for the taxable year 1958 in the amount of $2,365.25. Petitioners claim an overpayment in income tax for that year in an amount which is attributable to the inclusion in income of $5,000 of moneys paid petitioner Kate P. Enyart Gordon subsequent to the death of her then husband William Enyart.

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