ESTATE OF HARRISON v. COMMISSIONER

Docket Nos. 5641-71, 5642-71.

62 T.C. 524 (1974)

ESTATE OF JAMES MAX HARRISON, DECEASED, MARY FRANCES HARRISON, EXECUTRIX AND MARY FRANCES HARRISON, SURVIVING WIFE, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT MARY FRANCES HARRISON, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 25, 1974.


Attorney(s) appearing for the Case

Vincent F. Kilborn III, for the petitioners.

Roy S. Fischbeck, for the respondent.


STERRETT, Judge:

The respondent determined deficiencies in petitioners' Federal income taxes and additions thereto under section 6653(a), I.R.C. 1954,1 as follows:

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                  Petitioner                                       Docket      Year      Deficiency    Addition
                          ...

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