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ESTATE OF HOSMER v. COMMISSIONER

Docket No. 1399-70.

32 T.C.M. 77 (1973)

T.C. Memo. 1973-22

Estate of Calvin Hosmer, Deceased, Manatee National Bank of Bradenton, Executor v. Commissioner.

United States Tax Court.

Filed February 1, 1973.

Attorney(s) appearing for the Case

Gregory J. Porges, for the petitioner. Donald W. Williamson, Jr., for the respondent.

Memorandum Opinion

FAY, Judge:

Respondent determined the following deficiencies in Federal income tax of Calvin Hosmer, Sr., deceased (hereinafter referred to as the decedent-taxpayer):

  Year                  Deficiency

  1963 ................ $2,229.44
  1964 ................  3,726.75
  1965 ................  2,958.41
  1966 ................  2,915.03
  1967 ................  3,282.79

The only issue for decision is whether...

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