Estate of Capell v. Commissioner

ESTATE OF JOHN F. CAPELL, Deceased, ARVILLA YNEZ CAPELL, Executrix, and ARVILLA Y. CAPELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Capell v. Commissioner

Docket No. 8661-74.

United States Tax Court

T.C. Memo 1977-413; 1977 Tax Ct. Memo LEXIS 27; 36 T.C.M. (CCH) 1673; T.C.M. (RIA) 770413;

November 30, 1977, Filed

Wareham Seaman, Jr., for the petitioners.

Warren N. Nemiroff, for the respondent.

RAUM

MEMORANDUM FINDINGS OF FACT AND OPINION

RAUM, Judge: The Commissioner determined deficiencies in petitioners' Federal income taxes as follows:

Year

Amount

1968

$6,380.94

1969

4,877.14

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