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DRYBROUGH v. COMMISSIONER

Docket No. 87956.

42 T.C. 1029 (1964)

F. W. DRYBROUGH AND ESTATE OF MARION S. DRYBROUGH, DECEASED, CITIZENS FIDELITY BANK AND TRUST COMPANY, EXECUTOR, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 14, 1964.

Attorney(s) appearing for the Case

Rucker Todd and John T. Bondurant, for the petitioners.

S. Earl Heilman, for the respondent.

TRAIN, Judge:

Respondent determined deficiencies in the statutory notice, and asserted increased deficiencies in an amended answer to the petition, in petitioners' income taxes for the years and in the amounts as follows:

-----------------------------------------------------------------------------------
                     Year                    |  Statutory |   Amended  |   Total
                                             |    notice  |...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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