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ESTATE OF COLLINS v. COMMISSIONER

Docket No. 7100.

5 T.C. 1276 (1945)

ESTATE OF MARTHA W. COLLINS, DECEASED, SEWARD B. COLLINS AND BANK OF NEW YORK, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 19, 1945.

Attorney(s) appearing for the Case

Weston Vernon, Jr., Esq., for the petitioners.

Charles P. Reilly, Esq., for the respondent.

OPINION.

DISNEY, Judge:

This case involves estate tax. A deficiency was determined in the amount of $557,258.15, with the qualification that to the extent it exceeds $382,357.97 it may be eliminated by credit for state inheritance, legacy, succession, or estate taxes upon submission of proper evidence of payment. The parties have stipulated that proof of such payment may be adduced later. Therefore, the only question now presented to us is whether...

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