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ESTATE OF GARY v. COMMISSIONER

Docket No. 8195-74.

35 T.C.M. 820 (1976)

T.C. Memo. 1976-189

Estate of Willie James Gary, Deceased, Mattie Hawkins, Administrator v. Commissioner.

United States Tax Court.

Filed June 14, 1976.

Attorney(s) appearing for the Case

Arthur L. Stern, III, Lincoln First Tower, Rochester, N.Y., for the petitioner. John E. White, for the respondent.

Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined a deficiency against the estate of Willie James Gary (deceased) for the taxable period January 1, 1973 through July 26, 1973, in the amount of $16,550.85. The issue for decision is whether Willie James Gary realized unreported taxable income from the purchase and sale of heroin.

Findings of Fact

Some of the facts have been stipulated. The stipulation of facts...

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