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ESTATE OF STRANAHAN v. COMMISSIONER

Docket No. 1485-69.

30 T.C.M. 1078 (1971)

T.C. Memo. 1971-250

Estate of Frank D. Stranahan, Deceased, The Toledo Trust Company and Duane Stranahan, Co-executors v. Commissioner.

United States Tax Court.

Filed September 28, 1971.

Attorney(s) appearing for the Case

James F. Kennedy, Jr., Duane Stranahan, Jr., and Gerald P. Moran, 1434 Natl. Bank Bldg., Toledo, Ohio, for the petitioners. John H. Menzel, for the respondent.

Memorandum Opinion

WITHEY, Judge:

Respondent determined a deficiency in petitioners' income tax for the taxable period ended November 10, 1965, in the amount of $62,130.78.

The principal issues presented for our consideration are (1) whether the Court has jurisdiction where the respondent issued a notice of deficiency for the taxable period ended December 31, 1965, whereas decedent-taxpayer died on November 10, 1965, and the period stated in the...

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