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ESTATE OF WRIGHT v. COMMISSIONER

Docket No. 73885.

19 T.C.M. 822 (1960)

T.C. Memo. 1960-156

Estate of Harold Chester Wright, Deceased, Anna Ruth Wright, Executrix, and Anna Ruth Wright v. Commissioner.

United States Tax Court.

Filed July 19, 1960.

Attorney(s) appearing for the Case

Quentin L. Housholder, Esq., for the petitioners. Lester R. Uretz, Esq., for the respondent.

Memorandum Opinion

DRENNEN, Judge:

Respondent determined a deficiency in petitioners' income tax, and additions to tax under sections 294(d)(1)(A) and 294(d)(2), I. R. C. 1939, for the calendar year 1953 in the amounts of $405, $31.64, and $21.09, respectively.

The only issue is whether payments in the amount of $2,385 received in 1953 by decedent Harold Chester Wright from the Civil Service Employees' Pension Fund of the City of Nashville, Tennessee...

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