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ESTATE OF PROCTOR v. COMMISSIONER

Docket No. 109057.

1 T.C.M. 713 (1943)

Estate of Elizabeth Singer Proctor, William Ross Proctor, Vernon H. Brown and Henry Breckinridge, Executors v. Commissioner.

United States Tax Court.

Entered February 9, 1943.

Attorney(s) appearing for the Case

George Brooks, Esq., for the petitioners. James C. Maddox, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

KERN, Judge:

Respondent has determined a deficiency in estate tax liability of the Estate of Elizabeth Singer Proctor in the amount of $896,607.97. Several issues were raised by allegations of error in the petition filed herein, but all of these issues, except one, were settled by a written stipulation filed by the parties at the time of the hearing of this case. The one remaining issue is whether the value of the...

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