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ESTATE OF ROSS v. COMMISSIONER

Docket No. 111250.

2 T.C.M. 573 (1943)

Estate of Walter L. Ross, Deceased, George S. Ross, Executor v. Commissioner.

United States Tax Court.

Entered August 6, 1943.

Attorney(s) appearing for the Case

Merwyn G. Leatherman, Esq., 1600 Ohio Bldg., Toledo, O., for the petitioner. Thomas F. Callahan, Esq., for the respondent.

Memorandum Opinion

STERNHAGEN, Judge:

The Commissioner determined the following deficiencies in income tax: 1936, $28,552.41; 1937, $28,074.17; 1938, $25,547.56; 1939, $203,106.10.

He included in the taxpayer's 1936, 1937, and 1938 income amounts of semi-annual installments and interest which were received by his assignees of interests in a contract and in 1939 income, the installments remaining unpaid...

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