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ESTATE OF DOUMAKES v. COMMISSIONER

Docket Nos. 93320 and 93322.

22 T.C.M. 1247 (1963)

T.C. Memo. 1963-249

Estate of James J. Doumakes, Deceased, Maria J. Doumakes, Executrix, and Maria J. Doumakes v. Commissioner. Maria J. Doumakes v. Commissioner.

United States Tax Court.

Filed September 13, 1963.

Attorney(s) appearing for the Case

John O. Paulston for the petitioners. Paul G. Wilson for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined the following deficiencies in income taxes:

                    Taxable
  Docket No.      Year Ending      Deficiency.

    93320      December 31, 1956    $1,704.50
    93322      December 31, 1957    $9,605.69
    93322      December 31, 1958    $5,575,44

Petitioner in Docket Number 93322 asserts an overpayment of such taxes for the year 1957...

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