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ESTATE OF BURNS v. COMMISSIONER

Docket No. 8188.

6 T.C.M. 973 (1947)

Estate of John C. Burns, Deceased, Maud Burns and H. J. Burns, Administrators v. Commissioner.

United States Tax Court.

Entered August 25, 1947.

Attorney(s) appearing for the Case

Harris Burns, Esq., for the petitioners. S. Earl Heilman, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The petitioners are the administrators of the estate of John C. Burns, deceased. Respondent has determined a deficiency of $9,967 in the income tax liability of the Burns Transportation Co., J. C. Burns, Individual Owner, deceased, for the calendar year 1941. The sole issue here involved is what part of the gain realized by the decedent in 1941 upon the sale of his transportation business is attributable to the sale of the...

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