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ESTATE OF HORWITZ v. COMMISSIONER

Docket No. 3338-63.

24 T.C.M. 1464 (1965)

T.C. Memo. 1965-269

Estate of Gladys Horwitz, Deceased, a/k/a Gladys Harwood, Ronald T. Howard, Executor v. Commissioner.

United States Tax Court.

Filed October 6, 1965.

Attorney(s) appearing for the Case

Stephen A. Wareck, 10 East 40th St., N. Y., N. Y., for the petitioner. Frederic S. Kramer, for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined a deficiency in the income tax of the decedent, Gladys Horwitz, also known as Gladys Harwood, for the year 1960 in the amount of $17,702.01, and an addition to tax under section 6653(a) of the 1954 Code in the amount of $885.10. The primary issue is whether funds used to make certain bank deposits and to purchase certain securities represented unreported taxable income of...

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