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ESTATE OF PAUL v. COMMISSIONER

Docket Nos. 12891, 12892.

11 T.C. 148 (1948)

ESTATE OF DICK W. PAUL, DECEASED, THE FLORIDA NATIONAL BANK OF JACKSONVILLE, FLORIDA, ADMINISTRATOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated August 5, 1948.

Attorney(s) appearing for the Case

S. Wayne Cahoon for the petitioner.

Newman A. Townsend, Jr., Esq., for the respondent.

These cases, consolidated for trial and decision, involve deficiencies totaling $232.92 in individual Federal income and victory tax for the taxable year 1943 and in income tax of $115.57 for the period June 12 to December 31, 1944, covering the period immediately subsequent to decedent's death.

The following issues before the Court involve the respondent's treatment of certain income items in his determination of deficiencies...

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