Estate of Edwin F. Borden v. Commissioner

Estate of Edwin F. Borden, Deceased, Althea Borden, Executrix v. Commissioner.

Estate of Edwin F. Borden v. Commissioner

Docket No. 18887.

United States Tax Court

1950 Tax Ct. Memo LEXIS 141; 9 T.C.M. (CCH) 630; T.C.M. (RIA) 50185;

July 21, 1950

Samuel Gordon, Esq., 255 Bedford St., Stamford, Conn., for the petitioner. Leo C. Duersten, Esq., for the respondent.

KERN

Memorandum Findings of Fact and Opinion

The respondent determined a deficiency of $3,574.57 in the income tax liability of Edwin F. Borden, deceased, for the fractional taxable year 1944.

The petitioner assigns as errors the disallowances…