ESTATE OF DOUGLASS v. COMMISSIONER

Docket No. 84842.

20 T.C.M. 231 (1961)

T.C. Memo. 1961-41

Estate of Earl S. Douglass, Deceased, Dorothy Griggs Douglass, Executrix v. Commissioner.

United States Tax Court.

Filed February 21, 1961.


Attorney(s) appearing for the Case

Harry L. Freeman, Esq., for the petitioner. William T. Ivey, Jr., Esq., for the respondent.


Memorandum Opinion

WITHEY, Judge:

For the years 1955 and 1956 the respondent has determined deficiencies of $1,671.31 and $119.10, respectively, in the income tax of Earl S. Douglass, who died subsequent to the filing of the petition herein and who sometimes hereinafter will be referred to as decedent. Dorothy Griggs Douglass is the duly qualified and acting executrix of the decedent's estate.

The only issue presented is whether certain payments...

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