Estate of Beck v. Commissioner

Estate of Walter Beck, deceased, Marion A. Burt Beck, Executrix v. Commissioner.

Estate of Beck v. Commissioner

Docket No. 56897

United States Tax Court

T.C. Memo 1960-65; 1960 Tax Ct. Memo LEXIS 228; 19 T.C.M. (CCH) 336; T.C.M. (RIA) 60065;

March 31, 1960

Watson Washburn, Esq., 36 West 44th Street, New York, N. Y., for the petitioner. Clarence P. Brazill, Jr., Esq., for the respondent.

KERN

Memorandum Findings of Fact and Opinion

The respondent determined deficiencies in the income taxes of Walter Beck in the amounts of $1,213.38 for 1939, $2,525.12 for 1940, and $4,138.65 for 1941. Subsequently…