Estate of Williamson v. Commissioner

Estate of Walter Williamson, Deceased, Marion S. Williamson, Administratrix v. Commissioner.

Estate of Williamson v. Commissioner

Docket No. 1605.

United States Tax Court

1944 Tax Ct. Memo LEXIS 216; 3 T.C.M. (CCH) 625; T.C.M. (RIA) 44200;

June 7, 1944

Harold B. White, Esq., 200 Fifth Ave., New York City, for the petitioner. Arthur Groman, Esq., for the respondent.

DISNEY

Memorandum Opinion

DISNEY, Judge: This case involves income taxes for the calendar years 1939 and 1940 in the amounts of $127.73 and $119.62, respectively. The only question presented is whether the respondent erred indisallowing the…