Estate of Trott v. Commissioner

Estate of David B. Trott, Deceased, Seymour S. Trott, Executor v. Commissioner.

Estate of Trott v. Commissioner

Docket no. 1003-67.

United States Tax Court

T.C. Memo 1969-18; 1969 Tax Ct. Memo LEXIS 278; 28 T.C.M. (CCH) 74; T.C.M. (RIA) 69018;

January 29, 1969, Filed

Daniel A. Becco, Suite 1722 Connecticut Mutual Life Bldg., 33 N. Dearborn St., Chicago, Ill., for the petitioner. George G. Young, for the respondent.

WITHEY

Memorandum Opinion

WITHEY, Judge: The Commissioner has determined a deficiency in the income tax of petitioner's decedent for the taxable year 1961 in the amount of $1,464.24. The…