Estate of Lennen v. Commissioner

Estate of Philip W. Lennen, Deceased, Thomas W. Kelly and First National City Trust Company, Executors, and Thelma A. Lennen, Surviving Wife v. Commissioner.

Estate of Lennen v. Commissioner

Docket No. 87300.

United States Tax Court

T.C. Memo 1962-285; 1962 Tax Ct. Memo LEXIS 22; 21 T.C.M. (CCH) 1507; T.C.M. (RIA) 62285;

November 30, 1962

A. Chauncey Newlin, Esq., 14 Wall St., New York, N. Y., and David Sachs, Esq., for the petitioners. Dean P. Kimball, Esq., for the respondent.

OPPER

Memorandum Findings of Fact and Opinion

OPPER, Judge: Respondent determined a deficiency in income tax for the year…