ESTATE OF GLASS v. COMMISSIONER

Docket No. 1333-66.

55 T.C. 543 (1970)

ESTATE OF E. BROOKS GLASS, JR., DECEASED, THE FIRST NATIONAL BANK OF BIRMINGHAM AND GRACE K. GLASS, EXECUTORS, TRANSFEREE OF ASSETS OF FIDELITY SERVICE INSURANCE COMPANY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 21, 1970.


Attorney(s) appearing for the Case

Paul Johnston, for the petitioner.

Robert W. Goodman, for the respondent.


HOYT, Judge:

Respondent determined the following deficiencies and addition to tax were due from Fidelity Service Insurance Co.:

                                                            Deficiency
                                              -----------------------------------
                                                                 Delinquency
                       TYEIncome tax...

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