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ESTATE OF BERRY v. COMMISSIONER

Docket Nos. 89806, 89963.

43 T.C. 723 (1965)

ESTATE OF BETTY BERRY, DECEASED, LOUIS BERRY, EXECUTOR, LOUIS BERRY, SURVIVING SPOUSE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT L.C.G. TRUST No. 2, A. R. GLANCY, JR., SUCCESSOR TRUSTEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 25, 1965.

Attorney(s) appearing for the Case

Frank W. Donovan and Charles D. Savage, for the petitioners.

Ronald S. Supena, for the respondent.

BRUCE, Judge:

Respondent, in his statutory notice of deficiency dated August 29, 1960, determined deficiencies in the income taxes of the petitioners for the years and in the amounts hereinafter set forth. By amendment to his answer filed in each of these proceedings, on April 8, 1964, in accordance with the provisions of section 6214(a) of the Internal Revenue Code of 1954, respondent claimed additional deficiencies for 2 of the 3 taxable years involved in...

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