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WEINRICH v. COMMISSIONER

Docket Nos. 80375, 80376.

37 T.C. 365 (1961)

GERALDINE SNYDER WEINRICH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ESTATE OF OSCAR WEINRICH, DECEASED, GERALDINE SNYDER WEINRICH, A.K.A. GERALDINE WEINRICH, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 29, 1961.

Attorney(s) appearing for the Case

George T. Altman, Esq., for the petitioners.

Thomas F. Greaves, Esq., and Paul G. Wilson, Esq., for the respondent.

OPINION.

DRENNEN, Judge:

Respondent determined deficiencies in the income tax for the year 1945 of Geraldine Snyder Weinrich (hereinafter referred to as Geraldine) and Oscar Weinrich (hereafter referred to as Oscar), each in the amount of $1,138.54. The only issue in this consolidated proceeding is whether the mitigation provisions of sections 1311-1315 of the Internal Revenue Code of 1954 permit the assessment...

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