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ESTATE OF MICHALAK v. COMMISSIONER

Docket No. 3453-63.

28 T.C.M. 7 (1969)

T.C. Memo. 1969-2

Estate of Stanley Michalak, Deceased, Irene Michalak, Administratrix, and Irene Michalak v. Commissioner.

United States Tax Court.

Filed January 6, 1969.

Attorney(s) appearing for the Case

Robert S. Lesher, 1700 Rand Bldg., Buffalo, N. Y., for the petitioners. John D. Steele, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined deficiencies in petitioners' income tax as follows:

  Year              Deficiency

  1958 ...........    $386.37
  1959 ...........     152.71
  1960 ...........     325.01

Prior to his death, Stanley Michalak owned a one-third interest in a partnership called Cayuga Block and Builders Supply Company. The partnership did not file information returns...

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