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ESTATE OF SCHWARTZ v. COMMISSIONER

Docket No. 2096-64.

26 T.C.M. 957 (1967)

T.C. Memo. 1967-196

Estates of Harry Schwartz, Deceased, and Gussie Schwartz, Deceased, Samuel Schwartz, Administrator v. Commissioner.

United States Tax Court.

Filed October 10, 1967.

Attorney(s) appearing for the Case

Harry Seiden, for the petitioners. Wallace Musoff, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined a deficiency of $7,028.06 in the income tax of Harry and Gussie Schwartz for the taxable year 1957. Petitioners are the estate of Harry Schwartz, deceased, and the estate of Gussie Schwartz, deceased.

There are two issues for decision: (1) Whether petitioners can raise an issue on brief which they did not mention in their petition, and (2) whether money received by Gussie Schwartz...

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