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ESTATE OF SCHWARTZ v. COMMISSIONER

Docket Nos. 66544-66545.

19 T.C.M. 687 (1960)

T.C. Memo. 1960-133

Estate of Abe M. Schwartz, Estelle R. Schwartz, Administratrix, and Estelle R. Schwartz, Individually v. Commissioner. Estate of Abe M. Schwartz, Estelle R. Schwartz, Administratrix v. Commissioner.

United States Tax Court.

Filed June 27, 1960.

Attorney(s) appearing for the Case

Raphael P. Koenig, Esq., for the petitioners, 120 Broadway, New York, N. Y. John A. Dunkel, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TRAIN, Judge:

The respondent determined deficiencies in petitioners' income tax and additions to tax under section 293(b)1 for the years and in the amounts as follows:

  Year                Deficiency    Addition
                                     to Tax

  1947 ...........    $7,057.40     $3,604.50
  1948 ...........       540.54        270.27

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