Whitfield's Estate v. Commissioner of Internal Revenue

HOLMES, Circuit Judge.

This is a petition to review two decisions of the Tax Court. The petitioner in each case is the estate of L. B. Whitfield, deceased. The question involved in one case is the correctness of the determination of a deficiency in the income taxes of the decedent for the period ending with the date of his death, November 30, 1942, growing out of the sale of real estate, title to which was held by a corporation of which decedent was the sole stockholder. The questions involved in the other case are (a) the liability of that corporation for income taxes resulting from said…