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ESTATE OF ROGERS v. COMMISSIONER

Docket No. 2935-67.

29 T.C.M. 869 (1970)

T.C. Memo. 1970-192

Estate of Rochester H. Rogers, deceased, Lois S. Rogers and Marine Midland Trust Company, co-executors, and Lois S. Rogers, surviving spouse v. Commissioner.

United States Tax Court.

Filed July 8, 1970.

Attorney(s) appearing for the Case

Sydney R. Rubin, Suite 404, Central Trust Bldg., 44 Exchange St., Rochester, N. Y., for the petitioners. John D. Steele, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined the following Federal income tax deficiencies against the petitioners:

  Taxable Year       Deficiency

     1963            $1,811.21
     1964             3,693.24

Several adjustments have been conceded by the petitioners. One issue is presented for decision: What is the unadjusted basis of certain real property, purchased in 1946, in the hands of petitioner...

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