Estate of G. Topper v. Commissioner

Estate of G. M. Topper, Deceased, T. J. Topper, Executor v. Commissioner. T. J. Topper v. Commissioner.

Estate of G. Topper v. Commissioner

Docket Nos. 5011 and 5012.

United States Tax Court

1946 Tax Ct. Memo LEXIS 113; 5 T.C.M. (CCH) 697; T.C.M. (RIA) 46193;

August 8, 1946

Herbert F. Baker, C.P.A., 525 Market St., San Francisco 5, Calif., and A. D. Schaffer, Esq., for the petitioners. T. M. Mather, Esq., and A. J. Hurley, Esq., for the respondent.

MURDOCK

Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in income tax for 1941, $679.93 against G. M. Topper and $1,939.78…