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ESTATE OF COHN v. COMMISSIONER

Docket No. 2299-71.

61 T.C. 787 (1974)

ESTATE OF ALBERT COHN, DECEASED, ADELINE G. COHN, JANE LEE RODMAN, AND HAROLD I. RODMAN, EXECUTORS, AND ADELINE G. COHN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 25, 1974.

Attorney(s) appearing for the Case

William A. Hylton, Jr., and Eugene H. Schreiber, for the petitioners.

Thomas C. Morrison, for the respondent.

WITHEY, Judge:

Respondent determined deficiencies in Federal income taxes against the petitioners for the taxable years 1966 and 1968, as follows:

Year                                   Deficiency

1966 --------------------------------  $78,478.08
1968 --------------------------------  199,441.35

The sole issue presented for our consideration is whether the petitioners are entitled to change inventories which were previously...

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