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ESTATE OF HOLMES v. COMMISSIONER

Docket No. 2943.

3 T.C. 571 (1944)

ESTATE OF HARRY HOLMES, DECEASED, LUCY B. HOLMES, INDEPENDENT EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 5, 1944.

Attorney(s) appearing for the Case

J. E. Price, Esq., for the petitioner.

Frank B. Schlosser, Esq., for the respondent.

OPINION.

BLACK, Judge:

The Commissioner has determined a deficiency in estate tax against the estate of Harry Holmes, deceased, of $13,491.38. The deficiency is due to six adjustments made by the Commissioner to the estate tax return filed for the estate by the executrix. Only one of these adjustments is contested. It is the one by which the Commissioner added to the value of the property reported by the executrix in the estate tax return an item...

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