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ESTATE OF MOVIUS v. COMMISSIONER

Docket Nos. 34038, 34039.

22 T.C. 391 (1954)

ESTATE OF MARY RUMSEY MOVIUS, DECEASED, LIVINGSTON HALL AND PARKER HALL, SURVIVING EXECUTORS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. EVELYN RUMSEY LORD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 21, 1954.

Attorney(s) appearing for the Case

Daniel G. Yorkey, Esq., and Alexander C. Cordes, Esq., for the petitioners.

William G. O'Neill, Esq., for the respondent.

Respondent has determined deficiencies in income tax for the year 1945 of $1,488.26 with respect to the Estate of Mary Rumsey Movius and $1,213.38 with respect to Evelyn Rumsey Lord. The proceedings were consolidated for hearing. The question presented in each case was the same, namely, whether the petitioners, both beneficiaries of the same estate, are entitled to deduct the amount of certain real estate taxes assessed against the estate and paid in that year.

FINDINGS...

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