ESTATE OF KAHR v. COMMISSIONER

Docket No. 1281-65.

48 T.C. 929 (1967)

ESTATE OF WILLIAM KAHR (A.K.A. WILLIAM CARR), DECEASED, JAMES F. DALTON, EXECUTOR, AND MARY ZANGERLE (FORMERLY KNOWN AS MARY K. KAHR AND MARY CARR), SURVIVING WIFE, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 29, 1967.


Attorney(s) appearing for the Case

James F. Dalton, pro se.

William F. Chapman and Larry Kars, for the respondent.


FORRESTER, Judge:

Respondent has determined deficiencies in petitioners' income taxes and additions to taxes as follows:

                                               Additions to
Year                           Deficiency   tax sec. 6653(b)[1]

1958 -----------------------   $16,681.95            $8,340.98
1959 -----------------------     8,893.24             5,462.64

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