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ESTATE OF MORRIS v. COMMISSIONER

Docket No. 5723-67.

55 T.C. 636 (1971)

ESTATE OF JOHN E. MORRIS, DECEASED, JOHN M. MORRIS, FRANCIS H. MORRIS AND EUGENE GEORGE MORRIS, EXECUTORS, AND MARGARET H. MORRIS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 11, 1971.

Attorney(s) appearing for the Case

Edward S. Smith, for the petitioners.

Louis F. Nicharot, for the respondent.

TANNENWALD, Judge:

Respondent determined a deficiency of $35,115.10 in the income tax of petitioners for the calendar year 1964. The sole issue presented concerns the applicability of section 10331 when a taxpayer who has received the proceeds from a condemnation of his property dies before replacement of the condemned property can be completely effected.

FINDINGS OF FACT

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