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ESTATE OF GOTT v. COMMISSIONER

Docket No. 11670.

6 T.C.M. 833 (1947)

Estate of C. D. Gott, Deceased, David W. Gott and Isabella A. Gott, Executor and Executrix v. Commissioner.

United States Tax Court.

Entered July 7, 1947.

Attorney(s) appearing for the Case

Charles A. Noone, Esq., 603 Chattanooga Bank Bldg., Chattanooga, Tenn., for the petitioner. Newman A. Townsend, Jr., Esq., and Frank M. Thompson, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner has determined a deficiency in the income tax of estate of C. D. Gott, deceased, for the year 1943 of $7,676.99. In the determination of the deficiency the Commissioner made three adjustments to the net income of C. D. Gott as reported on his return for 1942. These adjustments were:

  (a) Rental income .....................    $  895.14
  (b) Contributions .....................        35.00
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