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ESTATE OF CRUIKSHANK v. COMMISSIONER

Docket No. 10354.

9 T.C. 162 (1947)

ESTATE OF FRANK A. CRUIKSHANK, DECEASED, RUBY CRUIKSHANK WALLACE, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 31, 1947.

Attorney(s) appearing for the Case

Bertram H. Kenyon, Esq., for the petitioner.

Hobby H. McCall, Esq., for the respondent.

This proceeding challenges a deficiency of $6,558.75 in estate tax, and has as its primary issue the question of the propriety of deducting potential commissions and taxes on the liquidation of underlying assets in the valuation of the stock of a family holding corporation.

The case was presented by stipulation and evidence adduced at the hearing. Facts hereinafter appearing which are not from the stipulation are otherwise found from the record.

FINDINGS...

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