Estate of Leon N. F. Blanchard v. Commissioner

Estate of Leon N. F. Blanchard, Deceased, Wallace H. Blanchard and Annie B. Blanchard, Executors v. Commissioner.

Estate of Leon N. F. Blanchard v. Commissioner

Docket No. 12752.

United States Tax Court

1949 Tax Ct. Memo LEXIS 10; 8 T.C.M. (CCH) 1088; T.C.M. (RIA) 49292;

December 21, 1949

Philip Klein, Esq., and Milton M. Unger, Esq., 744 Board St., Newark, N.J., for the petitioners. Maurice S. Bush, Esq., for the respondent.

OPPER

Memorandum Findings of Fact and Opinion

OPPER, Judge: By this proceeding petitioner challenges respondent's determination of deficiencies in income tax for the calendar…