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ESTATE OF AMES v. COMMISSIONER

Docket No. 1294.

5 T.C.M. 73 (1946)

Estate of J. F. Ames, Deceased, Evelyn H. Ames, Executrix v. Commissioner.

United States Tax Court.

Entered February 7, 1946.

Attorney(s) appearing for the Case

Ormond Somerville, Esq., John W. Lapsley, Esq., and Henry J. Pratt, C. P. A., for the petitioner. Edward L. Potter, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

Respondent determined a deficiency of $8,462.38 in the income tax liability of J. F. Ames, deceased, for the calendar year 1939. The deficiency arises from several adjustments made by respondent in J. F. Ames' reported tax liability for that year, some of which are not in controversy. The sole question is whether respondent erred in disallowing a deduction in the amount of $69,620.08 as a debt claimed by the decedent in his...

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