Estate of Dell Hinds Higgins v. Commissioner

Estate of Dell Hinds Higgins, Deceased, Sydney M. Higgins, Executor v. Commissioner.

Estate of Dell Hinds Higgins v. Commissioner

Docket No. 10891.

United States Tax Court

1949 Tax Ct. Memo LEXIS 263; 8 T.C.M. (CCH) 190; T.C.M. (RIA) 49047;

February 16, 1949

George H. Stone, Esq., 1004 San Diego Trust & Savings Bldg., San Diego, Calif., and William D. Morrison, Esq., 825 Bank of America Bldg., San Diego 1, Calif., for the petitioner. H. Arlo Melville, Esq., for the respondent.

OPPER

Memorandum Findings of Fact and Opinion

OPPER, Judge: This proceeding was brought for a redetermination of a deficiency…