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ESTATE OF LARKIN v. COMMISSIONER

Docket No. 11366.

6 T.C.M. 929 (1947)

Estate of Adrian H. Larkin, Deceased, Albert B. Maginnes and Central Hanover Bank and Trust Company, Executors v. Commissioner.

United States Tax Court.

Entered August 11, 1947.

Attorney(s) appearing for the Case

Theodore Pearson, Esq., and William H. Harrar, Esq., 70 Broadway, New York, N. Y., for the petitioner. Thomas R. Wickersham, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

DISNEY, Judge:

This case involves income tax liability for the period from January 1, 1942, to February 23, 1942. Deficiency was determined in the amount of $95,497.17, all of which is in issue. The only question for determination is whether there was proper filing of consents, as provided by section 134 of the Revenue Act of 1942. The facts were in large part stipulated...

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