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ESTATE OF PHILLIPS v. COMMISSIONER

Docket No. 49561.

14 T.C.M. 516 (1955)

T.C. Memo. 1955-139

Estate of Albert D. Phillips, Deceased, Viola T. Phillips, Administratrix v. Commissioner.

United States Tax Court.

Filed May 31, 1955.

Attorney(s) appearing for the Case

Robert W. Patton, Esq., for the petitioner. George W. Calvert, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

Respondent has determined deficiencies in income taxes and penalties as follows:

                         Amount of Deficiencies
                                          5%
  Year                    Income Tax    Penalty
  1946 .................  $ 7,624.90    .......
  1947 .................   10,570.73    $528.54
  January 1-November 17,
    1948 ...............   16,811.57     840...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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