ESTATE OF MORGAN v. COMMISSIONER

Docket Nos. 2396-67, 2397-67.

52 T.C. 478 (1969)

ESTATE OF SHIRLEY MORGAN, DECEASED, MARGARET MORGAN, ADMINISTRATRIX, AND MARGARET MORGAN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT CLIFFORD M. PEDERSEN AND THELMA PEDERSEN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 18, 1969.


Attorney(s) appearing for the Case

Jerry H. Robinson, for the petitioners.

Nicholas G. Stucky, for the respondent.


FAY, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes for the calendar years 1963, 1964, and 1965 in the following amounts:


                     Petitioners                         Year             Deficiency

                                                    | 1963 --------    $6,090.17
Shirley Morgan and Margaret Morgan --------------- <  1964...

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