4 T.C. 652 (1945), 1617, C.R. Lindback Foundation v. C. I. R.

Citation: 4 T.C. 652

Opinion Judge: BLACK, Judge:

Party Name: THE C. R. LINDBACK FOUNDATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. C. R. LINDBACK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ESTATE OF WILLIAM B. GRISCOM, DECEASED, WILLIAM B. GRISCOM, JR., MARY L. GRISCOM, PENNSYLVANIA COMPANY FOR INSURANCES ON LIVES AND GRANTING ANNUITIES, EXECUTORS, PETITIONER, v. COMM

Attorney: William C. Ferguson, Jr., Esq., for the petitioners. William D. Harris, Esq., for the respondent. (b) Deduction for deficiency of prior year eliminated.

Case Date: January 31, 1945

Court: U.S. Tax Court