Estate of Laughlin v. Commissioner

Estate of Hazel S. Laughlin, Deceased, Donald M. Laughlin, Executor, and Donald M. Laughlin v. Commissioner.

Estate of Laughlin v. Commissioner

Docket No. 3157-69.

United States Tax Court

T.C. Memo 1971-52; 1971 Tax Ct. Memo LEXIS 272; 30 T.C.M. (CCH) 227; T.C.M. (RIA) 71052;

March 29, 1971, Filed.

Ralph E. Davis and William J. Larned, Suite 5200, One First Mat'l Plaza, Chicago, Ill., for the petitioners. Seymour I. Sherman, for the respondent. 228

SCOTT

Memorandum Findings of Fact and Opinion

SCOTT, Judge: Respondent determined a deficiency in petitioners' income tax return for the calendar year 1964…