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ESTATE OF SNIDER v. COMMISSIONER

Docket No. 88472.

39 T.C. 341 (1962)

ESTATE OF HARRY SNIDER, DECEASED, LENA SNIDER, EXECUTRIX, AND LENA SNIDER, SURVIVING WIFE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 5, 1962.

Attorney(s) appearing for the Case

Burton L. Williams, Esq., for the petitioners.

Albert R. Doyle, Esq., for the respondent.

OPINION.

ARUNDELL, Judge:

Respondent determined a deficiency in income tax for the calendar year 1951 in the amount of $12,517.26.

Three errors were assigned by petitioners as follows:

(a) The Commissioner erred in determining that the Decision of the Tax Court of the United States in Estate of Harry Snider, 31 T.C. 1064, constituted a determination within the meaning of Section 1313 of the Internal...

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