Estate of Henderson v. Commissioner

Estate of Hunt Henderson, Allard D'Heur, Executor, and Jeanne Crawford Henderson, Executrix v. Commissioner.

Estate of Henderson v. Commissioner

Docket No. 111403.

United States Tax Court

1943 Tax Ct. Memo LEXIS 31; 2 T.C.M. (CCH) 1092; T.C.M. (RIA) 43508;

December 14, 1943

C. J. Batter, Esq., 902 American Security Bldg., Washington, D.C., and John L. Toler, Esq., for the petitioners. James L. Backstrom, Esq., and Homer K. Fisher, Esq., for the respondent.

KERN

Memorandum Findings of Fact and Opinion

This proceeding involves a deficiency in income tax in the amount of $27,019.59 determined against the…