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ESTATE OF JOHN HALLIDAY DENBIGH v. COMMISSIONER

Docket No. 8317.

7 T.C. 387 (1946)

ESTATE OF JOHN HALLIDAY DENBIGH BY BASIL KENNEDY DENBIGH, ADMINISTRATOR WITH THE WILL ANNEXED OF THE ESTATE OF SAID DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 23, 1946.

Attorney(s) appearing for the Case

George Clark, Esq., for the petitioner.

W. J. McFarland, Esq., for the respondent.

The Commissioner determined a deficiency of $3,281.79 in estate tax. The only error assigned is the action of the Commissioner in increasing the value of three annuity contracts over the values at which they were reported in the estate tax return.

FINDINGS OF FACT.

The decedent died testate on July 24, 1943. Basil Kennedy Denbigh was duly appointed administrator, c. t. a.

An estate tax return was filed with...

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