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ESTATE OF ROCK v. COMMISSIONER

Docket No. 7299.

5 T.C.M. 199 (1946)

Estate of H. A. Rock, Deceased, Edward E. Edmiston, Administrator, D.B.N., and Helene L. Rock, Surviving Wife v. Commissioner.

United States Tax Court.

Entered March 19, 1946.

Attorney(s) appearing for the Case

Edward E. Edmiston, Esq., for the petitioners. W. W. Kerr, Esq., for the respondent.

Memorandum Opinion

DISNEY, Judge:

The Commissioner determined a deficiency of $2,921.31 in income taxes for 1941 upon the joint return of H. A. Rock and Helene L. Rock, his wife. The questions involved are (1) whether Helene L. Rock is liable for the deficiency determined upon the joint return filed by herself and deceased husband, and (2) whether the Commissioner erred in disallowing a deduction of $4,500 claimed to be the amount of compensation paid by...

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