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ESTATE OF STEWART v. COMMISSIONER

Docket No. 36676.

14 T.C.M. 356 (1955)

T.C. Memo. 1955-107

Estate of Glenn Stewart, A. B. Davenport, Jr., Administrator, and Mary E. Stewart, Individually v. Commissioner.

United States Tax Court.

Filed April 29, 1955.

Attorney(s) appearing for the Case

John A. Rowntree, Esq., for the petitioners. Homer F. Benson, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

WITHEY, Judge:

The respondent determined a deficiency of $153,952.52 in the income tax of Glenn Stewart and Mary E. Stewart for 1943, and an addition to tax of $42,057.42 under section 291(a) of the Internal Revenue Code of 1939 for failure to file a return within the time prescribed by law. Issues presented by the pleadings are the correctness of the respondent's action (1) in failing to accept as correct the books...

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