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KENT v. COMMISSIONER

Docket No. 9214.

6 T.C.M. 933 (1947)

Estate of George Henry Kent, Richard Bulow Kent, Executor v. Commissioner.

United States Tax Court.

Entered August 12, 1947.

Attorney(s) appearing for the Case

Rudolph L. von Bernuth, Esq., One Wall St., New York 5, N. Y., for the petitioner. J. Frost Walker, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

This proceeding is for a redetermination of a deficiency of $37,293.40 in estate tax. Petitioner claims an overpayment in the amount of $1,803.53.

In a statement attached to the deficiency notice the respondent, among several adjustments to the net estate, increased the net estate as disclosed by the return by including "Transfers" in the amount of $120,603.80, and by disallowing Item 14 of "Debts" in the amount of...

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