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ESTATE OF HOUGHTON v. COMMISSIONER

Docket No. 111236.

2 T.C. 871 (1943)

ESTATE OF MABEL H. HOUGHTON, ARTHUR A. HOUGHTON, JR., AS EXECUTOR OF THE LAST WILL AND TESTAMENT OF MABEL H. HOUGHTON, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated October 11, 1943.

Attorney(s) appearing for the Case

William Flannery, Esq., and Charles L. Brayton, Esq., for the petitioner.

Francis S. Gettle, Esq., for the respondent.

OPINION.

ARUNDELL, Judge:

This proceeding was initiated to test the correctness of respondent's determination of an estate tax deficiency in the amount of $19,282.61. An overpayment of $158.69 is alleged in the petition to have been made; and by amended answer the Commissioner seeks to increase the deficiency by $34,189.13, or a total of $53,471.74. The case is concerned with five trusts, the primary issue...

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