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ESTATE OF MARTIN v. COMMISSIONER

Docket No. 59593.

18 T.C.M. 100 (1959)

T.C. Memo. 1959-20

Estate of Clinton H. Martin, Deceased, Marjorie L. Goldman, Temporary Administratrix, and Estate of Marion E. Martin, Deceased, Marjorie L. Goldman, Executrix v. Commissioner.

United States Tax Court.

Filed January 30, 1959.

Attorney(s) appearing for the Case

Harry G. Goldman, Esq., for the petitioners. Robert S. Bevan, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

Respondent determined a deficiency in the income tax of decedents for the year 1950 in the sum of $1,927.90 and an addition to tax pursuant to section 293(b) of the Internal Revenue Code of 1939 in the sum of $963.95. The deficiency results from respondent's determination that decedents "realized additional taxable income in the amount of $7,201.91 which [they] did not report in [their] return" and from his disallowance, as...

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