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ESTATE OF HAGERTY v. COMMISSIONER

Docket No. 8524.

6 T.C.M. 964 (1947)

Estate of John T. Hagerty, Sr., Deceased, William J. Hagerty, Executor v. Commissioner.

United States Tax Court.

Entered August 20, 1947.

Attorney(s) appearing for the Case

William S. Pritchard, Esq., for the petitioner. Frank H. Thompson and John R. Stivers, Esqs., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency in estate tax in the amount of $13,967.87, against the Estate of John T. Hagerty, Sr. That part of this deficiency is here in issue which arises by reason of respondent's action in including in the taxable estate certain bonds and building and loan certificates which are alleged by petitioner to have been given by decedent to his sons prior to his death.

Findings of Fact

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