ESTATE OF FALESE v. COMMISSIONER

Docket No. 2586-69.

58 T.C. 895 (1972)

ESTATE OF FLOYD FALESE, DECEASED, JACQUELINE FALESE, EXECUTOR, AND JACQUELINE FALESE, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 28, 1972.


Attorney(s) appearing for the Case

Jackson L. Boughner, for the petitioners.

Lloyd S. Kamps, for the respondent.


SIMPSON, Judge:

The respondent determined deficiencies in the Federal income tax of Floyd and Jacqueline Falese of $19,318.68 for 1960, $8.45 for 1963, and $5,455.33 for 1964. Most of the issues have been settled; the issues remaining for decision are whether the petitioners have succeeded in proving that an individual, who is deceased, did not receive an item of $18,296.35 described as "supervisory fees,"

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