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ESTATE OF HAYNE v. COMMISSIONER

Docket No. 39721.

22 T.C. 113 (1954)

ESTATE OF C. L. HAYNE, DECEASED, KATHLEEN HAYNE PHILLIPS, SURVIVING WIDOW AND USUFRUCTUARY, KATHLEEN HAYNE FOLTZ, WILLIAM P. HAYNE AND C. L. HAYNE, JR., CHILDREN AND LEGAL HEIRS, AND KATHLEEN HAYNE PHILLIPS, SURVIVING WIFE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 26, 1954.

Attorney(s) appearing for the Case

Junius H. Payne, Jr., Esq., and Grove Stafford, Esq., for the petitioners.

Robert B. Wallace, Esq., for the respondent.

This proceeding involves a deficiency of $4,941.34 in income tax for 1948. The issues involve deductions for alleged worthlessness of stock and notes, and the question of whether the cost of an elevator is deductible as a medical expense.

FINDINGS OF FACT.

The stipulated facts are so found.

The petitioners are representatives of the estate of C. L. Hayne, deceased. The joint return of the decedent and his...

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