Estate of E. L. Brannon v. Commissioner

Estate of E. L. Brannon, Deceased, Laura H. Brannon, Executrix v. Commissioner. Laura H. Brannon v. Commissioner.

Estate of E. L. Brannon v. Commissioner

Docket Nos. 7151, 7152.

United States Tax Court

1947 Tax Ct. Memo LEXIS 261; 6 T.C.M. (CCH) 334; T.C.M. (RIA) 47081;

March 28, 1947

Harold E. Prudhon, Esq., 510 W. Sixth St., Los Angeles 14, Calif., for the petitioner. Earl C. Crouter, Esq., for the respondent.

HILL

Memorandum Findings of Fact and Opinion

HILL, Judge: Respondent determined a deficiency in the income tax of decedent, E. L. Brannon, for the taxable year January 1 to August 13, 1942, in…