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ESTATE OF LUBY v. COMMISSIONER

Docket No. 109015.

2 T.C.M. 544 (1943)

Estate of James P. Luby, Deceased, Guaranty Title & Trust Company, Administrator v. Commissioner.

United States Tax Court.

Entered July 29, 1943.

Attorney(s) appearing for the Case

B. D. Tarlton, Esq., 903-6 Nixon Bldg., Corpus Christi, Tex., and Wesley E. Seale, Esq., for the petitioner. Frank B. Appleman, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

ARNOLD, Judge:

This case involves income tax liability of the estate of James P. Luby, deceased, for the calendar years 1937 and 1938 in the respective amounts of $865.85 and $13,334.10. Two questions are involved (a) whether the estate was still in process of administration during the taxable years, and all the income, including the oil and gas royalties, is includible in estate income, and (b) if so, whether the...

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