Estate of Fisher v. Commissioner

Estate of Fred J. Fisher, Charles T. Fisher, Edward F. Fisher and Leo M. Butzel, Executors, and Burtha M. Fisher v. Commissioner.

Estate of Fisher v. Commissioner

Docket No. 104601.

United States Tax Court

1944 Tax Ct. Memo LEXIS 375; 3 T.C.M. (CCH) 122; T.C.M. (RIA) 44034;

February 9, 1944

Benjamin E. Jaffee, Esq., 2406 Fisher Bldg., Detroit, Mich., and R. M. O'Hara, Esq., for the petitioner. Philip M. Clark, Esq., for the respondent.

STERNHAGEN

Memorandum Opinion

STERNHAGEN, Judge: The Commissioner determined a deficiency of $1,231,636.92 in 1934 income tax. A distribution in 1934 by Senior…