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ESTATE OF HEWITT v. COMMISSIONER

Docket No. 19730.

9 T.C.M. 383 (1950)

Estate of A. C. Hewitt, Sr., Deceased, A. K. Hewitt and A. C. Hewitt, Jr., Executors v. Commissioner.

United States Tax Court.

Entered April 27, 1950.

Attorney(s) appearing for the Case

Richard E. Thigpen, Esq., 1903 Liberty Life Bldg., Charlotte, N. C., and Arthur M. Jenkins, Esq., for the petitioners. E. M. Woolf, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency of $10,581.06 in the income and victory tax of A. C. Hewitt, Sr., (hereafter called Hewitt) for the fiscal year ended February 29, 1944, and a deficiency of $22,926.67 in his income tax for the fiscal year ended February 28, 1945. The fiscal year ended February 28, 1943 is also involved by reason of the forgiveness feature of the Current Tax Payment Act of 1943.

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