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ESTATE OF BYERS v. COMMISSIONER

Docket No. 1693-68.

57 T.C. 568 (1972)

ESTATE OF MARTHA M. BYERS, DECEASED, FRANK M. BYERS, EXECUTOR, AND FRANK M. BYERS, SR., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 31, 1972.

Attorney(s) appearing for the Case

H. Thompson Nicholas, Jr., for the petitioners.

Robert A. Roberts, for the respondent.

DRENNEN, Judge:

Respondent determined a deficiency of $22,043.76 in petitioners' Federal income tax for 1965, all of which was placed in issue by the petition filed herein. At the time of trial, petitioner Frank M. Byers, Sr. (hereinafter referred to as petitioner), amended his petition to claim an overpayment of Federal income tax for 1965, as a result of his erroneous designation of $29,323.45 as a short-term capital loss on his 1965 return.

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