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CARR v. COMMISSIONER

Docket Nos. 29444, 29511, 29512, 29516.

11 T.C.M. 406 (1952)

Lillie B. Carr et al. v. Commissioner.

United States Tax Court.

Entered April 22, 1952.

Attorney(s) appearing for the Case

William G. Cavett, Esq., for petitioner Lillie B. Carr; Lewis R. Donelson, III, Esq., 1224 Commerce Title Bldg., Memphis, Tenn., for petitioners C. H. Carr; C. H. Carr, Fiduciary of Estate of B. C. Carr, Deceased; and Esther Carr Moore. Homer F. Benson, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

These four proceedings which have been consolidated arise out of an estate tax deficiency of $24,066.09 determined against the estate of B. C. Carr, deceased. Certain payments were made on the deficiency to the collector but a balance of tax remained due.

In separate notices of deficiency the Commissioner determined for assessment the amount of $6,016.52 against each of the following: (1) Lillie B. Carr (Docket No...

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