Carson Estate Co. v. Commissioner

Carson Estate Company v. Commissioner.

Carson Estate Co. v. Commissioner

Docket No. 92299.

United States Tax Court

T.C. Memo 1963-90; 1963 Tax Ct. Memo LEXIS 253; 22 T.C.M. (CCH) 425; T.C.M. (RIA) 63090;

March 28, 1963

A. Calder Mackay, Esq., 523 W. 6th St., Los Angeles, Calif., and Adam Y. Bennion, Esq., for the petitioner. Robert L. Gnaizda, Esq., for the respondent.

DAWSON

Memorandum Findings of Fact and Opinion

DAWSON, Judge: A deficiency of $13,479.60 in petitioner's income tax for the year 1957, all of which is in dispute, has been determined by the respondent. The question for decision is…