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ESTATE OF LOHMAN v. COMMISSIONER

Docket No. 9487.

6 T.C.M. 1071 (1947)

Estate of J. Fred Lohman, Sr., Deceased, J. Fred Lohman, Jr. and Anna A. Lohman, Executors v. Commissioner.

United States Tax Court.

Entered October 3, 1947.

Attorney(s) appearing for the Case

Moses Kaplan, Esq., for the petitioners. J. Richard Riggles, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency of $73,690.43 in estate tax against the Estate of J. Fred Lohman, Sr., deceased.

The issues involved are: (1) The value of 25 shares of common and 25 shares of preferred stock of National Drug Corporation, (2) whether the amount of $6,281.04, additional income taxes of decedent paid for the period ending November 15, 1940, is deductible from gross estate, (3) whether gifts of...

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