ESTATE OF HOLDEEN v. COMMISSIONER

Docket Nos. 65867, 65869, 71972, 71997, 82081, 82946, 87569, 89076, 94066, 94080, 94081, 94084, 94085, 94107, 94186, 95138, 95143, 5376-65 and 5382-65.

34 T.C.M. 129 (1975)

T.C. Memo. 1975-29

Estate of Jonathan Holdeen, Deceased, Randal Holden and Janet Adams, Co-executors, and Estate of Stella H. Holden, Deceased, Randal Holden, Executor, et al. v. Commissioner.

United States Tax Court.

Filed February 19, 1975.


Attorney(s) appearing for the Case

Louis Bender and Allan Rappleyea, Eno Law Bldg., Pine Plains, New York, N.Y., for the petitioner Estates.

Allan Rappleyea and Henry C. Clark, for the petitioner Trusts.

Dorrance R. Belin and F. Patrick Matthews, for the respondent.

Frank G. Opton filed briefs for the Unitarian Universalist Association as Amicus Curiae.


FORRESTER, Judge:

Respondent determined deficiencies in income tax in these consolidated cases as follows:

Estate of Jonathan Holdeen, Deceased, Randal Holden and Janet Adams, Co-executors, and Estate of Stella H. Holden, Deceased, Randal Holden, Executor.

Docket       Taxable
  No.         Year             Deficiency

82081        1951 .......... $162,116.81
82081        1952 ..........  160,835.28
82081        1953 .......... $198,406.06...

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