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ESTATE OF HEINE v. COMMISSIONER

Docket Nos. 25964, 27831.

10 T.C.M. 738 (1951)

Estate of Emilie L. Heine, Deceased, Carl M. Jacobs. Executor v. Commissioner.

United States Tax Court.

Entered August 24, 1951.

Attorney(s) appearing for the Case

William R. Seaman, Esq., 2301 Union Central Bldg., Cincinnati, O., and Henry W. Hobson, Jr., Esq., for the petitioner. Elmer E. Lyon, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent determined deficiencies in the Federal income tax of Emilie L. Heine for the years 1945, 1946, and 1947, as follows:

                          1945       1946         1947

Income Tax
 (Dkt. No. 25964) ..    $517.74    $741.00      ........
Income Tax
 (Dkt. No. 27831) ..    .......    .......    $14,916.54

Petitioner filed a claim for a refund of $36,851.25 representing Federal...

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