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ESTATE OF BRITT v. COMMISSIONER

Docket Nos. 16184, 20083.

9 T.C.M. 26 (1950)

Estate of Morgan C. Britt, Deceased, T. Mark Britt, Administrator v. Commissioner. Estate of M. C. Britt, Deceased, T. M. Britt, Administrator v. Commissioner.

United States Tax Court.

Entered January 13, 1950.

Attorney(s) appearing for the Case

Douglas D. Felix, Esq., Winter Garden, Fla., for the petitioner. Bernard D. Hathcock, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

The Commissioner determined a deficiency of $18.80 in decedent's income tax for the fiscal year ended June 30, 1942, by an adjustment not in issue, and a deficiency of $123,436.03 in income tax for the period July 1-9, 1943, in part by including in income of the fiscal year ended June 30, 1943, and the period July 1-9, 1943, 20 per cent of the profits...

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