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ESTATE OF HART v. COMMISSIONER

Docket No. 110933.

2 T.C. 1246 (1943)

ESTATE OF MARJORIE STEWART COMSTOCK HART, HENRY C. HART, ADMINISTRATOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 29, 1943.

Attorney(s) appearing for the Case

Henry C. Hart, Administrator, for the petitioner.

Melvin L. Sears, Esq., for the respondent.

OPINION.

MURDOCK, Judge:

The Commissioner, in determining a deficiency of $34,128.20 in estate tax, disallowed a deduction for previously taxed property with the explanation "that deduction for previously taxed property in respect of these items was allowed in determining the value of the net estate of the prior decedent, Alice G. Comstock." The correctness of this adjustment is the only issue. The case has been submitted upon a stipulation of facts...

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