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ESTATE OF JOHNSON v. COMMISSIONER

Docket Nos. 106361, 108400.

1 T.C.M. 134 (1942)

Estate of Henry B. Johnson, Deceased, by Augusta Johnson, as Executrix of the Last Will and Testament of said Henry B. Johnson, Deceased, v. Commissioner.

United States Tax Court.

Entered November 27, 1942.

Attorney(s) appearing for the Case

Ralph Q. Kelly, Esq., for the petitioner. Ellyne E. Strickland, Esq., for the respondent.

Memorandum Opinion

DISNEY, J.:

The question presented to us in these cases, duly consolidated involves income taxes for the calendar years 1938 and 1939, as to which the Commissioner determined deficiencies of $1,064.39 and $1,299.10, respectively, all of which is in issue, except a minor portion of the deficiency for 1939, which is not contested and will therefore be reflected in decision under Rule 50. All facts have been stipulated. The stipulation is...

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