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ESTATE OF JOHNSON v. COMMISSIONER

Docket No. 111795.

2 T.C.M. 208 (1943)

Estate of Oliver H. P. Johnson, Deceased, National Metropolitan Bank of Washington and Katherine H. Johnson, Executors v. Commissioner.

United States Tax Court.

Entered June 2, 1943.

Attorney(s) appearing for the Case

Caesar L. Aiallo, Esq., 901 Hibbs Bldg., Washington, D. C., for the petitioner. Elmer L. Corbin, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency in estate tax in the amount of $21,869.05. He (1) disallowed a deduction of a debt of $20,000, and (2) increased the value of decedent's interest in real estate from $133,958.50 to $225,000.

Findings of Fact

Oliver H. P. Johnson died testate May 25, 1939, a resident of the District of Columbia. The National Metropolitan...

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