Sloane v. Commissioner of Internal Revenue

MARTIN, Circuit Judge.

Merton E. Farr, an elderly gentleman who was quite ill at the time, filed a petition to review the decision of the Tax Court of the United States determining income tax deficiencies against him for 1940 and 1941. 11 T.C. 552. He died pending the hearing of his petition. Although appropriate substitution of his executors has been made, the decedent, for the sake of clarity, still will be referred to as the petitioner. The original issue pertaining to 1940, which involved only an insignificant amount, has been withdrawn but the deficiency assessment for 1941 in the amount…