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ESTATE OF FLANAGAN v. COMMISSIONER

Docket No. 35722.

18 T.C. 1241 (1952)

ESTATE OF JAMES W. FLANAGAN, DECEASED, J. ALBERT DECAMP, HENRY F. PELKEY AND CITY BANK FARMERS TRUST COMPANY, EXECUTORS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 30, 1952.

Attorney(s) appearing for the Case

Lemuel Skidmore, Esq., for the petitioner.

Ellyne E. Strickland, Esq., for the respondent.

OPINION.

OPPER, Judge:

Deficiencies in income tax for 1944 and 1945 in the respective amounts of $19,124.98 and $8,218.26 are in controversy. All of the facts have been stipulated and they are hereby so found. The returns of petitioner's decedent (sometimes herein called "decedent") were filed with the collector for the second district of New York.

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