ESTATE OF MEADE v. COMMISSIONER

Docket Nos. 2343-70, 2657-70.

31 T.C.M. 935 (1972)

T.C. Memo. 1972-190

Estate of Joseph M. Meade, deceased, First National Bank of Florence, Executor, and Hazel B. Meade v. Commissioner. William S. and Elizabeth King v. Commissioner.

United States Tax Court.

Filed August 29, 1972.


Attorney(s) appearing for the Case

J. Gilmer Blackburn, Mutual Savings Bldg., P.O. Box 757, Decatur, Ala. for the petitioners. Robert D. Hoffman, for the respondent.


Memorandum Opinion

GOFFE, Judge:

Respondent determined deficiencies in the Federal income taxes of petitioners as follows:

  Dkt.                                          Deficiency
  No.             Petitioner            Year

2343-70    Estate of Joseph Meade,
             Deceased, First National
             Bank of Florence,
             Executor, and
             Hazel B. Meade ....

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