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ESTATE OF GADLOW v. COMMISSIONER

Docket No. 3133-67.

50 T.C. 975 (1968)

ESTATE OF DAVID B. GADLOW, DECEASED, BANK OF AMERICA NATIONAL TRUST & SAVINGS ASSOCIATION, AND MARGARET B. GRAHAM, EXECUTORS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 30, 1968.

Attorney(s) appearing for the Case

Allen M. Singer, for the petitioners.

Harry M. Asch and Edward B. Simpson, for the respondent.

OPINION

TIETJENS, Judge:

The Commissioner determined a deficiency in income tax of David B. Gadlow (hereinafter sometimes referred to as Gadlow) for the taxable year 1963 in the amount of $12,069.44. The only issue for our determination is how section 1305,1 I.R.C. 1954,2 applies to Gadlow's damage award in computing the limitation of income tax under this section.

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