Estate of Harrington v. Commissioner

Estate of John T. Harrington, Charles F. Smith, Trustee v. Commissioner.

Estate of Harrington v. Commissioner

Docket No. 104194.

United States Tax Court

1943 Tax Ct. Memo LEXIS 173; 2 T.C.M. (CCH) 540; T.C.M. (RIA) 43369;

July 29, 1943

Donald J. Lynn, Esq., A. L. Jones, C. P. A., and C. F. Smith, Trustee, pro se, for the petitioner. Lawrence R. Bloomenthal, Esq., for the respondent.

HILL

Memorandum Findings of Fact and Opinion

HILL, Judge: Respondent determined a deficiency of $2,201.12 in income tax for the calendar year 1938. Petitioner claimed an overassessment in its petition of $580.51. By…