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ESTATE OF MEYER v. COMMISSIONER

Docket Nos. 18470, 18471, 18553, 21066.

15 T.C. 850 (1950)

ESTATE OF LEWIS B. MEYER, DECEASED (THE FIRST NATIONAL BANK OF BIRMINGHAM, EXECUTOR), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ESTATE OF ROBERT R. MEYER, DECEASED (JOHN E. MEYER, ARTHUR M. SPIES, JR., AND THE FIRST NATIONAL BANK OF BIRMINGHAM, EXECUTORS), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ESTATE OF B. A. TAYLOR, DECEASED (NELL M. TAYLOR, EXECUTRIX), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. J. E. KAVANAUGH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 13, 1950.

Attorney(s) appearing for the Case

Forney Johnston, Esq., for the petitioners.

Frank M. Thompson, Jr., Esq., for the respondent.

These proceedings, consolidated for hearing, involve deficiencies in income taxes for the year 1944 in the following amounts:

                                                                    Amount of
Docket No.                     Name                                deficiency

18470        Estate of Lewis B. Meyer, Deceased ----------------      $909.04
18471        Estate of Robert R. Meyer, Deceased ---------------   821...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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