Estate of Sochalski v. Commissioner

Estate of Stanley T. Sochalski, Marie Sochalski, Executrix v. Commissioner.

Estate of Sochalski v. Commissioner

Docket No. 45299.

United States Tax Court

T.C. Memo 1955-19; 1955 Tax Ct. Memo LEXIS 318; 14 T.C.M. (CCH) 72; T.C.M. (RIA) 55019;

January 28, 1955

Anthony L. Lutomski, Esq., 2316 Guardian Building, Detroit, Mich., for the petitioner. Peter K. Nevitt, Esq., for the respondent.

LEMIRE

Memorandum Findings of Fact and Opinion

Respondent determined a deficiency of $4,476.82 in estate tax and a 25 per cent addition to tax for failure to file a timely return. The issues are (1) the fair market…