Estate of Luby v. Commissioner

Estate of James P. Luby, Deceased, Guaranty Title & Trust Company, Administrator v. Commissioner.

Estate of Luby v. Commissioner

Docket No. 109015.

United States Tax Court

1943 Tax Ct. Memo LEXIS 174; 2 T.C.M. (CCH) 544; T.C.M. (RIA) 43368;

July 29, 1943

B. D. Tarlton, Esq., 903-6 Nixon Bldg., Corpus Christi, Tex., and Wesley E. Seale, Esq., for the petitioner. Frank B. Appleman, Esq., for the respondent.

ARNOLD

Memorandum Findings of Fact and Opinion

ARNOLD, Judge: This case involves income tax liability of the estate of James P. Luby, deceased, for the calendar years 1937 and 1938 in the respective…