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SMITH v. COMMISSIONER

Docket Nos. 40903, 40904.

14 T.C.M. 120 (1955)

T.C. Memo. 1955-35

Vivian Smith v. Commissioner. Estate of Benjamin Burnett Smith, Deceased, Vivian Smith, Independent Executrix v. Commissioner.

United States Tax Court.

Filed February 10, 1955.

Attorney(s) appearing for the Case

Ralph G. Langley, Esq., for the petitioners. W. B. Riley, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The two proceedings herein, which were consolidated by agreement at the time of the hearing, involve deficiencies in income taxes determined by the Commissioner as follows:

                                   1945         1946

  Vivian Smith .............    $10,399.38    $1,194.91
  Estate of Benjamin Burnett
    Smith, Deceased,
    Vivian Smith, Independent
    Executrix ..............     10,259.38  ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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