ESTATE OF BROADHEAD v. COMMISSIONER

Docket Nos. 5127-65, 1836-66, 728-68, 1340-68.

31 T.C.M. 951 (1972)

T.C. Memo. 1972-195

Estate of Sam E. Broadhead (Deceased), S. Norris Broadhead and Paul E. Broadhead, Executors, and Virdie Cox Broadhead, et al. v. Commissioner.

United States Tax Court.

Filed September 7, 1972.


Attorney(s) appearing for the Case

deQuincy V. Sutton, Lamar Hotel, Meridian, Miss., for the petitioners. James D. Burroughs and Joel Gerber, for the respondent.


Memorandum Findings of Fact and Opinion

DAWSON, Judge:

The trial of these cases was held in Tuscaloosa and Birmingham, Alabama, before Commissioner James M. Gussis of this Court. His report, which contains findings of fact, was submitted to the Chief Judge. With relatively minor variations we have adopted the findings of fact made by the trial commissioner and they are set forth below.

Respondent determined deficiencies in the petitioners' Federal...

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