Estate of H. Rock v. Commissioner

Estate of H. A. Rock, Deceased, Edward E. Edmiston, Administrator, D.B.N., and Helene L. Rock, Surviving Wife v. Commissioner.

Estate of H. Rock v. Commissioner

Docket No. 7299.

United States Tax Court

1946 Tax Ct. Memo LEXIS 239; 5 T.C.M. (CCH) 199; T.C.M. (RIA) 46067;

March 19, 1946

Edward E. Edmiston, Esq., for the petitioners. W. W. Kerr, Esq., for the respondent.

DISNEY

Memorandum Opinion

DISNEY, Judge: The Commissioner determined a deficiency of $2,921.31 in income taxes for 1941 upon the joint return of H. A. Rock and Helene L. Rock, his wife. The questions involved are (1) whether Helene L.…