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SAIGH v. COMMISSIONER

Docket Nos. 63355, 63352-63354, 63356-63359.

36 T.C. 395 (1961)

ELIZABETH LEWIS SAIGH, TRANSFEREE, ET AL., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 25, 1961.

Attorney(s) appearing for the Case

C. Rudolf Peterson, Esq., William D. Crampton, Esq., and Floyd F. Toomey, Esq., for the petitioners in Docket Nos. 63355 and 63356.

Ray Eder, Esq., for the petitioners in Docket Nos. 63352, 63353, 63354, 63357, 63358, and 63359.

Gilbert Weiss, Esq., for the petitioners in Docket Nos. 63353 and 63354.

Douglas L. Barnes, Esq., and Ivan L. Onnel, Esq., for the respondent.

Respondent determined the following deficiency, interest, and addition to tax of Investment Realty Corporation:

----------------------------------------------------------------------------------------------------------
                   |                                    |                 |             | Addition to tax,
       Year        |              Kind                  |    Deficiency   |   Interest  |   sec. 291 (a),
                   |        ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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