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ESTATE OF LOWENSTEIN v. COMMISSIONER

Docket Nos. 111414, 104543.

3 T.C. 1133 (1944)

ESTATE OF BENJAMIN LOWENSTEIN, DECEASED, LEO LOWENSTEIN AND HARRY GROEDEL, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 21, 1944.

Attorney(s) appearing for the Case

Mark Eisner, Esq., for the petitioners.

J. Richard Riggles, Jr., Esq., for the respondent.

OPINION.

ARNOLD, Judge:

These consolidated proceedings involve deficiencies in income tax of decedent Benjamin Lowenstein as follows:

Docket No. 111414, 1936 -------------------------------   $62,507.91
   Do ------------ 1938 -------------------------------    51,165.30
Docket No. 104543, 1937 -------------------------------     8,479.69

In Docket No. 104543 the respondent disallowed...

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