ESTATE OF FLEMING v. COMMISSIONER

Docket No. 3503-72.

33 T.C.M. 619 (1974)

T.C. Memo. 1974-137

Estate of Jean Foster Fleming, Deceased, Citizens Fidelity Bank and Trust Company, Executor v. Commissioner.

United States Tax Court.

Filed May 29, 1974.


Attorney(s) appearing for the Case

Marshall P. Eldred, 16th Floor Citizens Plaza, Louisville, Ky., for the petitioners. Philip G. Owens, for the respondent.


Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined deficiencies in petitioner's Federal income taxes as follows:

  Tax Year
   Ended                    Deficiency

  12-31-67 ................. $3,849.78
  12-31-68 .................  4,549.71
  12-31-69 .................  3,692.42

Because of concessions by petitioner, the sole issue for our decision is whether petitioner is the head of a household as defined...

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