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DUNCAN v. COMMISSIONER

Docket Nos. 10951, 10952, 10953, 10954, 10955.

9 T.C. 468 (1947)

ALEXANDER E. DUNCAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. TRUST OF FLORA ROSS DUNCAN "WILL", A. E. DUNCAN AND SAFE DEPOSIT & TRUST COMPANY OF BALTIMORE, TRUSTEES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. FLORA ROSS DUNCAN TRUST, ELIZABETH DUNCAN YAGGY AND SAFE DEPOSIT & TRUST COMPANY OF BALTIMORE, TRUSTEES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ELIZABETH DUNCAN YAGGY TRUST, A. E. DUNCAN AND SAFE DEPOSIT & TRUST COMPANY OF BALTIMORE, TRUSTEES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ELIZABETH DUNCAN YAGGY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 29, 1947.

Attorney(s) appearing for the Case

R. Dorsey Watkins, Esq., for the petitioners.

Paul E. Waring, Esq., for the respondent.

OPINION.

MURDOCK, Judge:

The Commissioner determined deficiencies in income tax for the calendar year 1941, as follows:

-------------------------------------------------------------------------
                     Name                      | Docket No. | Deficiency
-----------------------------------------------|------------|------------
Alexander E. Duncan -------------------------- |      10951 | $110,071.40
Trust of Flora Ross...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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