Estate of Laff v. Commissioner

ESTATE OF HERMAN LAFF, DECEASED, JUNE T. LAFF, EXECUTRIX, AND JUNE T. LAFF, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Laff v. Commissioner

Docket No. 2698-74.

United States Tax Court

T.C. Memo 1979-523; 1979 Tax Ct. Memo LEXIS 6; 39 T.C.M. (CCH) 813; T.C.M. (RIA) 79523;

December 31, 1979, Filed

Walter G. Schwartz, for the petitioners.

Eugene H. Ciranni, for the respondent.

TIETJENS

MEMORANDUM OPINION

TIETJENS, Judge: Respondent determined the following deficiencies in petitioners' Federal income taxes for the years 1964 through 1966:

Year

Deficiency

1964

$1,340.94

1965

1,341.48

1966