Estate of Lynch v. Commissioner

Estate of Humphrey J. Lynch, Deceased, The County Trust Company and Mary A. Fleming, Executors v. Commissioner.

Estate of Lynch v. Commissioner

Docket No. 2302.

United States Tax Court

1944 Tax Ct. Memo LEXIS 101; 3 T.C.M. (CCH) 1011; T.C.M. (RIA) 44311;

September 29, 1944

Monroe J. Cahn, Esq., for the petitioners. Lawrence F. Casey, Esq., for the respondent.

ARUNDELL

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency in the income tax of the decedent in the amount of $484.21 for a period in 1938 ending January 24, the date of decedent's death. The primary issue involved…