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ESTATE OF KISER v. COMMISSIONER

Docket No. 12717.

12 T.C. 178 (1949)

ESTATE OF W. H. KISER, DECEASED, LUCY PEEL KISER, MARION C. KISER, LAWSON P. KISER AND WILLIAM H. KISER, JR., EXECUTORS, AND LUCY PEEL KISER, SURVIVING WIFE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 10, 1949.

Attorney(s) appearing for the Case

Furman Smith, Esq., Herman Heyman, Esq., and Peter J. Troy, Esq., for the petitioners.

Edward L. Potter, Esq., for the respondent.

W. H. Kiser and Lucy Peel Kiser, his wife, filed a joint income tax return for the calendar year 1936 with the collector of internal revenue at Atlanta, Georgia, on the cash basis. Respondent determined a deficiency of $33,592.42. Petitioners allege error in respondent's determination that W. H. Kiser received during 1936 $54,186.06 as interest and $33,489.48 as executor's and trustee's commissions. Other adjustments made by respondent are not contested.

FINDINGS...

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