Estate of Richards v. Commissioner

Estate of Eugene Lamb Richards, Florence W. E. Richards, Executrix v. Commissioner. Florence W. E. Richards v. Commissioner.

Estate of Richards v. Commissioner

Docket Nos. 109211, 109212.

United States Tax Court

1943 Tax Ct. Memo LEXIS 96; 2 T.C.M. (CCH) 869; T.C.M. (RIA) 43446;

September 30, 1943

Paul Van Anda, Esq., 40 Wall St., New York, N.Y., for the petitioners. Henry C. Clark, Esq., for the respondent.

HARRON

Memorandum Findings of Fact and Opinion

HARRON, Judge: The respondent determined deficiencies in both of the proceedings before us in income tax for the years 1936 and 1937. Docket No.…