Estate of Grigg v. Commissioner

Estate of Charles L. Grigg, Deceased, Hamblett C. Grigg, Executor v. Commissioner.

Estate of Grigg v. Commissioner

Docket No. 112473.

United States Tax Court

1944 Tax Ct. Memo LEXIS 358; 3 T.C.M. (CCH) 166; T.C.M. (RIA) 44045;

February 25, 1944

Edward Lake, Esq., for the petitioner. G. W. Reardon, Esq., for the respondent.

KERN

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency in the amount of $7,598.49 in petitioner's income tax for that part of the year 1940 subsequent to the death of its decedent, on April 16, 1940. The deficiency resulted mainly from the disallowance…