Estate of Willson v. Commissioner

Estate of Frances B. Willson, Deceased, Carolyn M. Heenan, Executrix v. Commissioner.

Estate of Willson v. Commissioner

Docket No. 56434.

United States Tax Court

T.C. Memo 1957-89; 1957 Tax Ct. Memo LEXIS 162; 16 T.C.M. (CCH) 375; T.C.M. (RIA) 57089;

May 29, 1957

Harry W. Glensor, Esq., Mills Building, San Francisco, Calif., for the petitioner. Thomas M. Mather, Esq., for the respondent.

WITHEY

Memorandum Opinion

WITHEY, Judge: The Commissioner has determined an income tax deficiency against Frances B. Willson, now deceased, for the taxable year 1948 in the amount of $2,847.35, of which only $2,775.75…