ESTATE OF WALKER v. COMMISSIONER

Docket Nos. 6322-66, 1677-69, 360-70.

55 T.C. 522 (1970)

ESTATE OF MARIAN H. WALKER, DECEASED, IRVIN C. WALKER AND ELSIE WALKER BARNES, CO-EXECUTORS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 17, 1970.


Attorney(s) appearing for the Case

Courtney H. Cummings, Jr., for the petitioners.

Giles J. McCarthy, for the respondent.


The Commissioner determined the following deficiencies in the income tax of Marian H. Walker, up to the date of her death on October 3, 1966, and in the income tax of her estate for the period thereafter:

                   Year or taxable period               Deficiency

1963 --------------------------------------------------  $4,482.56
1964 --------------------------------------------------   6,067.82
1965 ---------------------------------...

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