Estate of Virginia Evans Devereux v. Commissioner

Estate of Virginia Evans Devereux, deceased, Walter Evans Devereux, Helen Z. M. Rodgers and Cecil B. Wiener, Executors v. Commissioner.

Estate of Virginia Evans Devereux v. Commissioner

Docket No. 13016.

United States Tax Court

1948 Tax Ct. Memo LEXIS 67; 7 T.C.M. (CCH) 748; T.C.M. (RIA) 48208;

October 18, 1948

Ralph M. Andrews, Esq., and Helen Z. M. Rodgers, for the petitioner. J. Frost Walker, Esq., for the respondent.

HARLAN

Memorandum Findings of Fact and Opinion

HARLAN, Judge: The Commissioner determined a deficiency of $26,113.12 in the income tax of petitioner for the calendar year 1944. The…