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ESTATE OF SORG v. COMMISSIONER

Docket Nos. 102928, 102929.

1 T.C.M. 879 (1943)

Estate of Joseph E. Sorg, Deceased, First and Merchants National Bank of Richmond, Virginia, and W. Stuart Sorg, Executors and Trustees v. Commissioner. Walter F. Lipford v. Commissioner.

United States Tax Court.

Entered April 9, 1943.

Attorney(s) appearing for the Case

Robert G. Cabell, Esq., 1407 State-Planters Bank Bldg., Richmond, Va., and Royal E. Cabell, Esq., for the petitioners. Lloyd W. Creason, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

In the two consolidated cases, respondent determined deficiencies in income taxes for the year ended December 31, 1936 as follows:

  Joseph E. Sorg .........    $22,129.80
  Walter Lipford .........     19,499.40

In docket No. 102928, the petitioner, Joseph E. Sorg, died after the filing of the petition, and his personal representatives were substituted as petitioners.

The sole question presented...

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