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ESTATE OF MARCUS v. COMMISSIONER

Docket Nos. 41960, 41961.

14 T.C.M. 1150 (1955)

T.C. Memo. 1955-298

Estate of Dan C. Marcus, Myrtle Martin Marcus, Administratrix v. Commissioner. Myrtle Marcus v. Commissioner.

United States Tax Court.

Filed October 31, 1955.

Attorney(s) appearing for the Case

Milton R. De Reyna, Esq., for the petitioners. D. Louis Bergeron, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

These consolidated proceedings involve deficiencies in income tax for the calendar year 1946 against Dan C. Marcus and Myrtle Martin Marcus in identical amounts of $27,130.80. Dan C. Marcus died prior to the petition being filed. Myrtle Martin Marcus is administratrix of his estate. The only question is whether respondent properly increased petitioners' distributive share of partnership income for 1946...

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