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ESTATE OF KAMM v. COMMISSIONER

Docket Nos. 69456, 89860, 89861.

22 T.C.M. 1805 (1963)

T.C. Memo. 1963-344

Estate of Louis Kamm, Deceased, and Emily E. Kamm, Surviving Wife, a/k/a Edythe Emily Kamm v. Commissioner. Edythe Emily Kamm, Transferee of the Estate of Louis Kamm, Deceased, Transferor v. Commissioner. Estate of Louis Kamm, Edythe Emily Kamm, Administratrix Pendente Lite v. Commissioner.

United States Tax Court.

Filed December 31, 1963.

Attorney(s) appearing for the Case

H. Kamens, Newark, N. J., and E. J. Goodrich, for petitioner. W. F. Fallon, for respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in income tax for the Estate of Louis Kamm, Deceased, and Emily E. Kamm for the year 1949, of $34,827.22. Respondent determined a deficiency in estate tax of $17,851.19 and a delinquency penalty of $4,462.80 under the provisions of section 3612(d)(1) of the Internal Revenue Code of 1939, against the Estate of Louis Kamm. Respondent also determined that Edythe Emily Kamm...

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