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CITIZENS FIDELITY BANK AND TRUST CO. v. COMMISSIONER

Docket Nos. 54133-54136.

15 T.C.M. 850 (1956)

T.C. Memo. 1956-162

Citizens Fidelity Bank and Trust Company, Trustee, et al. v. Commissioner.

United States Tax Court.

Filed July 9, 1956.

Attorney(s) appearing for the Case

John Marshall, Jr., Esq., Kentucky Home Life Building, Louisville, Ky., for the petitioners. Lyman G. Friedman, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent determined deficiencies in income taxes as follows:

  Docket
    No.             Petitioner                  1949        1950

  54133    Citizens Fidelity Bank .........     None     $7,027.19
  54134    Estate of John G. Heyburn ......  $1,615.23    4,216.13
  54135    H. B. and F. M. Heyburn ........   1,268.58    2,507.41
  54136    Julia B. Heyburn ...............     None     11,919.99...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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