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ESTATE OF RHODES v. COMMISSIONER

Docket No. 6362.

6 T.C.M. 174 (1947)

Estate of George P. Rhodes, Deceased, John B. Rhodes and George P. Rhodes, Jr., Executors v. Commissioner.

United States Tax Court.

Entered February 24, 1947.

Attorney(s) appearing for the Case

George B. Berger, Esq., 1220 Berger Bldg., Pittsburgh, Pa., Kingman Brewster, Esq., and O. R. Folsom-Jones, Esq., for the petitioners. R. Bruce Jones, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARRON, Judge:

The respondent determined a deficiency in estate tax in the amount of $121,444.05. The parties have entered into stipulations which dispose of certain allegations of error which are set forth in the petition; petitioner has conceded the correctness of certain determinations; and respondent has agreed that the estate is entitled to certain deductions. Effect will be given to all of these agreements of...

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