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ESTATE OF COCHRAN v. COMMISSIONER

Docket Nos. 26266, 26267.

10 T.C.M. 675 (1951)

Estate of Mabel Cochran, Deceased, Sidney Elmer Cochran and Donald Robert Cochran, Executors v. Commissioner. Joseph E. Cochran v. Commissioner.

United States Tax Court.

Entered July 12, 1951.

Attorney(s) appearing for the Case

Eli Freed, Esq., 1069 Mills Bldg., San Francisco, Calif., and Emmett Gebauer, Esq., for the petitioners. Charles W. Nyquist, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

These cases were consolidated for hearing and decision. The respondent determined deficiencies in petitioners' income and victory tax for 1943 and income tax for 1944 as follows:

  Docket
   No.    Year                         Deficiency

  26266   1943  Estate of Mabel Cochran
                    ................... $ 9,468.67
          1944      ...................   8,005.14
  26267   1943  Joseph E. Cochran...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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