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ESTATE OF MULFORD v. COMMISSIONER

Docket No. 17232.

8 T.C.M. 628 (1949)

Estate of Spencer K. Mulford, Jr., deceased, Dorothy L. Mulford, Administratrix, and Dorothy L. Mulford, surviving wife v. Commissioner.

United States Tax Court.

Entered June 27, 1949.

Attorney(s) appearing for the Case

George F. Shinehouse, Jr., Esq., for the petitioner. William D. Harris, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency in income tax of the decedent and his wife for the year 1940 in the amount of $37,307.12. The issue for decision is whether it was error on the part of the Commissioner to include in the decedent's income for 1940 $111,600, representing the fair market value of 3,100 shares of Link-Belt Company common stock received by the decedent in that year, and to include $16,196.37 as a net long...

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