Estate of Boyd W. Morgan v. Commissioner

Estate of Boyd W. Morgan, Deceased, Eunice Thornton Morgan, Administratrix v. Commissioner. Eunice Thornton Morgan v. Commissioner.

Estate of Boyd W. Morgan v. Commissioner

Docket Nos. 12070, 12071.

United States Tax Court

1949 Tax Ct. Memo LEXIS 165; 8 T.C.M. (CCH) 567; T.C.M. (RIA) 49145;

June 2, 1949

James F. Lawrence, Esq., Ritz Bldg., Tulsa, Okla., for the petitioner. John P. Higgins, Esq., for the respondent.

DISNEY

Memorandum Findings of Fact and Opinion

DISNEY, Judge: These cases, consolidated for trial, involve income tax for 1941, deficiencies having been determined as follows:

Estate of Boyd

E…