Estate of Adrian H. Larkin v. Commissioner

Estate of Adrian H. Larkin, Deceased, Albert B. Maginnes and Central Hanover Bank and Trust Company, Executors v. Commissioner.

Estate of Adrian H. Larkin, Deceased v. Commissioner

Docket No. 11366.

United States Tax Court

1947 Tax Ct. Memo LEXIS 115; 6 T.C.M. (CCH) 929; T.C.M. (RIA) 47234;

August 11, 1947

Theodore Pearson, Esq., and William H. Harrar, Esq., 70 Broadway, New York, N. Y., for the petitioner. Thomas R. Wickersham, Esq., for the respondent.

DISNEY

Memorandum Findings of Fact and Opinion

DISNEY, Judge: This case involves income tax liability for the period from January 1, 1942, to…