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BEHL v. COMMISSIONER

Docket Nos. 7042, 7043.

7 T.C. 1473 (1946)

MINNIE BEHL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. FLORENCE BEHL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 31, 1946.

Attorney(s) appearing for the Case

LeDoux R. Provosty, Esq., for the petitioners.

D. Louis Bergeron, Esq., for the respondent.

These consolidated proceedings involve income tax deficiencies for the calendar year 1941 determined by respondent against petitioner Minnie Behl, Docket No. 7042, in the amount of $725.09, and against petitioner Florence Behl, Docket No. 7043, in the amount of $665.17 The common question is whether petitioners' taxable income is reduced in any amount by reason of the payment of interest on Federal estate tax deficiencies on an estate of which they are legatees. The case...

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