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ESTATE OF HINRICHSEN v. COMMISSIONER

Docket No. 529-65.

25 T.C.M. 1383 (1966)

T.C. Memo. 1966-271

Estate of Arthur F. Hinrichsen, Deceased, Eleanor M. Hinrichsen, Executrix, and Eleanor M. Hinrichsen, Surviving Wife v. Commissioner.

United States Tax Court.

Filed December 19, 1966.

Attorney(s) appearing for the Case

Ben D. White and Leonard M. Segal, 10 Washington St., Morristown, N. J., for the petitioners. Lee A. Kamp and Mitchell J. Rabil, for the respondent.

Memorandum Findings of Fact and Opinion

BRUCE, Judge:

Respondent determined a deficiency in the income tax of Arthur F. Hinrichsen, deceased, and his surviving wife, Eleanor M. Hinrichsen, for the taxable year 1959 in the amount of $11,302.68. Certain of the adjustments in the statutory notice of deficiency are not contested by the petitioners. The only remaining issue is whether $26,574 received by Arthur in the year 1959 in redemption of 258 shares of...

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