Caswell's Estate v. Commissioner of Internal Revenue (Two Cases)

MATHEWS, Circuit Judge.

Wallace Caswell and Charles Henry Caswell, residents of Stanislaus County, California, died in 1949. Thereafter respondent, the Commissioner of Internal Revenue, determined that there was a deficiency of $7,828.97 in respect of Wallace Caswell’s income tax for 1945, and that there was a deficiency of $5,278.10 in respect of Charles Henry Caswell’s income tax for 1945. Petitioners, the estates of the Caswells, petitioned the Tax Court for redeterminations of their income tax liabilities for 1945. The Tax Court, after a hearing, entered decisions (17 T.C. 1190) sustaining…