Estate of Philip S. Reichers v. Commissioner

Estate of Philip S. Reichers, by James E. Bale and Florence Reichers, Executors v. Commissioner.

Estate of Philip S. Reichers v. Commissioner

Docket No. 21037.

United States Tax Court

1950 Tax Ct. Memo LEXIS 196; 9 T.C.M. (CCH) 403; T.C.M. (RIA) 50124;

May 24, 1950

John G. Turnbull, Esq., 111 John St., New York 7, N. Y., for the petitioner. John J. Madden, Esq., for the respondent.

MURDOCK

Memorandum Opinion

MURDOCK, Judge: The Commissioner determined a deficiency of $2,167.10 in estate tax and a 25 per cent addition under section 3612 (d) (1) for failure to file a return on time. The issues presented…