Estate of McCandless v. Commissioner

Estate of James Francis McCandless, Deceased, by Charles W. McCandless and Peoples-Pittsburgh Trust Company, Executors v. Commissioner.

Estate of McCandless v. Commissioner

Docket No. 314.

United States Tax Court

1944 Tax Ct. Memo LEXIS 290; 3 T.C.M. (CCH) 338; T.C.M. (RIA) 44119;

April 11, 1944

Alex. A. Garroway, Esq., 1100 Peoples Bank Bldg., Pittsburgh, Pa., for the petitioners. Orris Bennett, Esq., for the respondent.

SMITH

Memorandum Opinion

SMITH, Judge: This proceeding is for the redetermination of a deficiency in income tax for 1940 of $19,476.52 of an estate in process of administration. The…