ESTATE OF ADAM HOLZWARTH v. COMMISSIONER

Docket Nos. 2601-64, 4089-64.

24 T.C.M. 1676 (1965)

T.C. Memo. 1965-304

Estate of Adam Holzwarth, Deceased, Mary Holzwarth, Administratrix, and Mary Holzwarth, Surviving Spouse v. Commissioner. Estate of Adam Holzwarth, Deceased, Mary Holzwarth, Administratrix v. Commissioner.

United States Tax Court.

Filed November 22, 1965.


Attorney(s) appearing for the Case

H. R. Whiting, for the petitioners. Eugene H. Ciranni and Martin H. Schainbaum, for the respondent.


Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined a deficiency in income tax of the petitioner at Docket No. 2601-64 for the year 1960 in the amount of $4,736.19 and of the petitioner at Docket No. 4089-64 for the fiscal year ended February 28, 1963, in the amount of $335.40. Petitioners have not raised issues with respect to certain minor adjustments in the statutory notice issued in Docket No. 4089-64. The sole question presented...

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