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ESTATE OF KLEBERG v. COMMISSIONER

Docket No. 9258.

5 T.C.M. 858 (1946)

Estate of Alice G. K. Kleberg, Deceased (R. M. Kleberg and Robert J. Kleberg, Jr., Executors) v. Commissioner.

United States Tax Court.

Entered October 14, 1946.

Attorney(s) appearing for the Case

Leroy G. Denman, Esq., 215 W. Commerce St., San Antonio 5, Texas, for the petitioners. Allen T. Akin, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARLAN, Judge:

The Commissioner determined a deficiency in the income tax return of the estate of Alice G. K. Kleberg, deceased, for the year 1941 in the amount of $2,423.93. The one item making up this deficiency which remains to be determined is as to whether or not net income in the amount of $1,433.47 received from the sale of certain lots is to be regarded as long term capital gain or as income received in the...

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