Estate of Morgan C. Britt v. Commissioner

Estate of Morgan C. Britt, Deceased, T. Mark Britt, Administrator v. Commissioner. Estate of M. C. Britt, Deceased, T. M. Britt, Administrator v. Commissioner.

Estate of Morgan C. Britt v. Commissioner

Docket Nos. 16184, 20083.

United States Tax Court

1950 Tax Ct. Memo LEXIS 302; 9 T.C.M. (CCH) 26; T.C.M. (RIA) 50013;

January 13, 1950

Douglas D. Felix, Esq., Winter Garden, Fla., for the petitioner. Bernard D. Hathcock, Esq., for the respondent.

JOHNSON

Memorandum Findings of Fact and Opinion

JOHNSON, Judge: The Commissioner determined a deficiency of $18.80 in decedent's income tax for the fiscal year…