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BROWN v. COMMISSIONER

Docket Nos. 108948, 108954, 108955.

1 T.C. 225 (1942)

INEZ H. BROWN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MERCANTILE COMMERCE BANK AND TRUST COMPANY, A CORPORATION, AND ALBERT M. KELLER, EXECUTORS UNDER THE WILL OF JULIA B. RADFORD, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. NELLIE B. KELLER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 9, 1942.

Attorney(s) appearing for the Case

Forest P. Tralles, Esq., for the petitioners.

Angus R. Shannon, Jr., Esq., for the respondent.

OPINION.

TURNER, Judge:

The respondent determined deficiencies in the income tax against the petitioners for 1939 as follows:

--------------------------------------------------------------------
                                           | Docket no. | Deficiency
-------------------------------------------|------------|-----------
Inez H. Brown ---------------------------- |     108948 |  $2,497.33
Julia B. Radford, deceased -----...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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