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ESTATE OF GOLDSTEIN v. COMMISSIONER

Docket No. 304-62.

22 T.C.M. 1293 (1963)

T.C. Memo. 1963-258

Estate of Abraham Goldstein, deceased, Anna Goldstein, Ellie Goldstein, and Ziona Kaplan, Executors, and Anna Goldstein v. Commissioner.

United States Tax Court.

Filed September 24, 1963.

Attorney(s) appearing for the Case

Samuel J. Foosaner, 11 Commerce St., Newark, N. J., for the petitioners. Fred F. Wolf, for the respondent.

Memorandum Opinion

WITHEY, Judge:

A deficiency has been determined by the respondent in petitioner's income tax for 1950 in the amount of $12,356.34. The only issue for determination is whether after the expiration of the statutory period of limitations provided under section 275 of the Internal Revenue Code of 1939, respondent by application of sections 1311-1314, inclusive, of the Internal Revenue Code of 1954 may by his deficiency determination correct...

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