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ESTATE OF FRISCH v. COMMISSIONER

Docket No. 59410.

18 T.C.M. 358 (1959)

T.C. Memo. 1959-74

Estate of Abraham Frisch, Deceased, Robert Garlock, Executor v. Commissioner.

United States Tax Court.

Filed April 20, 1959.

Attorney(s) appearing for the Case

George B. Lourie, Esq., 161 Devonshire Street, Boston, Mass., and Arnold R. Cutler, Esq., for the petitioner. Manning K. Leiter, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

In this case the respondent determined a deficiency in the income tax of decedent's estate for the period March 24 to December 31, 1946, in the sum of $19,077.41, with the following explanation:

"Your taxable income for the year 1946 has been increased by $40,944.90 which amount was received by you in the redemption of preferred stock of A. Frisch and Company, Inc., which has been determined to be a corporate distribution...

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