Estate of Jones v. Commissioner

Estate of Ocie M. Jones, Deceased, Ruth M. Jones, Executrix, and Ruth M. Jones v. Commissioner. Vergil L. Jones and Katherine W. Jones v. Commissioner.

Estate of Jones v. Commissioner

Docket Nos. 58721, 58722.

United States Tax Court

T.C. Memo 1961-5; 1961 Tax Ct. Memo LEXIS 344; 20 T.C.M. (CCH) 26; T.C.M. (RIA) 61005;

January 18, 1961

Palmer K. Ward, Esq., and Albert Ward, Esq., for the petitioners. Bernard J. Doyle, Esq., for the respondent.

TURNER

Memorandum Findings of Fact and Opinion

TURNER, Judge: The respondent has determined deficiencies in income tax and additions to tax against the…