ESTATE OF GOLDSTEIN v. COMMISSIONER

Docket No. 64232.

33 T.C. 1032 (1960)

ESTATE OF ABRAHAM GOLDSTEIN, DECEASED, ANNA GOLDSTEIN, ELLIE GOLDSTEIN AND ZIONA KAPLAN, EXECUTORS, AND ANNA GOLDSTEIN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 18, 1960.


Attorney(s) appearing for the Case

Samuel J. Foosaner, Esq., for the petitioners.

Henry L. Glenn, Esq., for the respondent.


FORRESTER, Judge:

The respondent has determined deficiencies in the income tax of Abraham Goldstein, deceased, and Anna Goldstein, husband and wife, for the year 1953 in the amount of $2,259.66. A deficiency has also been determined in the income tax of Anna Goldstein, individually, for the year 1954 in the amount of $1,704.48.

The issues for decision are:

1. Whether certain rights to insurance renewal commissions distributed to stockholders...

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