ESTATE OF MILLER v. COMMISSIONER

Docket No. 7025-65,

27 T.C.M. 1140 (1968)

T.C. Memo. 1968-230

Estate of Minnie Miller, deceased, Morris Miller, executor v. Commissioner.

United States Tax Court.

Filed October 7, 1968.


Attorney(s) appearing for the Case

Milton I. Baldinger and Arthur P. Scibelli, First Federal Savings Bldg., 608 13th St., N.W., Washington, D.C., for the petitioner. Francis J. Cantrel, for the respondent.


Memorandum Findings of Fact and Opinion

Respondent found an overassessment in the income tax liability of petitioner for the year ended March 31, 1963, in the amount of $2,136.27 and determined a deficiency in income tax for the year ended March 31, 1964, in the amount of $24,218.07. A small part of the deficiency thus determined results from the disallowance of certain amounts deducted on account of depreciation. Respondent has conceded error in connection with...

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