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ESTATE OF PECK v. COMMISSIONER

Docket Nos. 17013, 17014.

15 T.C. 788 (1950)

ESTATE OF ALMA PECK, INCOMPETENT, A-1342, SECURITY-FIRST NATIONAL BANK OF LOS ANGELES, WILLIAM PECK AND BYRON G. HILL, GUARDIANS OF SAID ESTATE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ESTATE OF LELAND PECK, INCOMPETENT, A-1343, SECURITY-FIRST NATIONAL BANK OF LOS ANGELES, WILLIAM PECK AND BYRON G. HILL, GUARDIANS OF SAID ESTATE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 6, 1950.

Attorney(s) appearing for the Case

Byron G. Hill, Esq., for the petitioners.

H. A. Melville, Esq., for the respondent.

These cases, consolidated for hearing and decision, involve deficiencies in income and victory taxes for 1943 as follows:

Estate of Alma Peck, Incompetent ---------------------------------------   $6,658.27
Estate of Leland Peck, Incompetent -------------------------------------   $7,238.66

In determining the deficiencies the respondent made several adjustments to the net income reported by each incompetent for the calendar years 1942 and 1943. The...

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