Estate of W. Haden v. Commissioner

Estate of W. D. Haden, Deceased, Edwin E. Lund, Independent Executor v. Commissioner.

Estate of W. Haden v. Commissioner

Docket No. 37910.

United States Tax Court

1953 Tax Ct. Memo LEXIS 174; 12 T.C.M. (CCH) 825; T.C.M. (RIA) 53250;

July 14, 1953

Bleecker L. Morse, Esq., for the petitioner. Joseph P. Crowe, Esq., for the respondent.

JOHNSON

Memorandum Findings of Fact and Opinion

JOHNSON, Judge: Respondent has determined the following deficiencies in income tax:

Year

Deficiency

1947

$26.216.33

1948

1,944.52

The first issue is whether for 1947 the estate of the deceased husband must report all of the income…