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ESTATE OF NOTTINGHAM v. COMMISSIONER

Docket Nos. 42874, 42875.

15 T.C.M. 1454 (1956)

T.C. Memo. 1956-281

Estate of Bertha V. Nottingham, Deceased, Mark C. Nottingham, Administrator v. Commissioner. M. C. Nottingham v. Commissioner.

United States Tax Court.

Filed December 28, 1956.

Attorney(s) appearing for the Case

George M. Bryant, Esq., 1117 Rowan Building, 458 South Spring Street, Los Angeles, Calif., for the petitioners. Mark Townsend, Esq., and J. Earl Gardner, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent determined deficiencies in income tax for 1942, income and victory taxes for 1943, and additions to tax for fraud, as follows:

                       M. C. Nottingham
                                                      Addition
  Year              Tax                 Deficiency     to Tax

  1942    Income ....................   $2,887.99    $2,125.18
  1943    Income and Victory ...........

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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