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WILCKES v. COMMISSIONER

Docket Nos. 111842, 102551, 106916, 111841, 106917.

2 T.C.M. 809 (1943)

Sadie Wilckes v. Commissioner. Estate of Ferdinand Wilckes, Deceased, Passaic National Bank and Trust Company, Executor v. Commissioner.

United States Tax Court.

Entered September 22, 1943.

Attorney(s) appearing for the Case

Edmund S. Kochersperger, Esq., 811 Investment Bldg., Washington, D. C., for the petitioners. Robert S. Garnett, Esq., for the respondent.

Memorandum Opinion

MELLOTT, Judge:

These consolidated proceedings involve deficiencies in income tax as set out in the margin.1 They were submitted upon a stipulation of facts and exhibits and the facts are found to be as stipulated.

The parties agree that the issue in the proceedings docketed in the name of the estate need not be decided. It is whether the decedent was entitled to a personal exemption or whether it should...

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