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ESTATE OF BACKUS v. COMMISSIONER

Docket Nos. 5280, 5281.

6 T.C. 1036 (1946)

ESTATE OF STANDISH BACKUS, DECEASED, LOTTA B. BACKUS AND DETROIT TRUST COMPANY, EXECUTORS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. LOTTA B. BACKUS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 9, 1946.

Attorney(s) appearing for the Case

Thomas G. Long, Esq., for the petitioner.

Philip M. Clark, Esq., for the respondent.

HARRON, Judge:

Respondent determined deficiencies in the income tax liability of Standish Backus, deceased, Docket No. 5280, for the years 1939, 1940, and 1941 in the respective amounts of $5,337.75, $5,336.29, and $5,466.48. The executors of the estate of Standish Backus contest the determination made by the respondent in each taxable year excepting the disallowance of a deduction in 1940 which was claimed as a contribution...

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