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ESTATE OF HAYS v. COMMISSIONER

Docket Nos. 55657, 57766.

27 T.C. 358 (1956)

ESTATE OF ARTHUR GARFIELD HAYS, DECEASED, WILLIAM ABRAMSON AND LAWRENCE FERTIG, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 26, 1956.

Attorney(s) appearing for the Case

Samuel P. Cohen, Esq., for the petitioners.

Sumner Lipsky, Esq., for the respondent.

OPINION.

RAUM, Judge:

Respondent has determined deficiencies in the income tax of petitioners' decedent as follows:

Year                                          Amount

1950 --------------------------------------   $694.00
1951 --------------------------------------    735.56
1952 --------------------------------------    566.79

The sole issue is whether respondent erred in refusing to include payments on...

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