Hague Estate v. Commissioner of Internal Revenue

CHASE, Circuit Judge.

The executors of the will of Robert Lyons Hague, who died on March 8, 1939, while a resident of the City of New York, have brought this petition to review deficiencies in the income taxes of the decedent for each of the calendar years 1936, 1937, 1938. He filed returns for each of those years in either the second or the third district of New York. The Commissioner, having discovered that the decedent had in each of those years made substantial deposits in two personal checking accounts he maintained in two banks in New York City, determined deficiencies by including in…