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ESTATE OF EISSENGARTHEN v. COMMISSIONER

Docket No. 15545.

10 T.C. 1277 (1948)

ESTATE OF ANNA FLOTO DE EISSENGARTHEN, J. HUTTON HINCH, ANCILLARY ADMINISTRATOR C. T. A., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 30, 1948.

Attorney(s) appearing for the Case

Marvin Lyons, Esq., for the petitioner.

Whitfield J. Collins, Esq., for the respondent.

OPINION.

BLACK, Judge:

The Commissioner has determined a deficiency in estate tax against the estate of Anna Floto de Eissengarthen in the sum of $2,345.38. Among the adjustments made by the Commissioner in the determination of this deficiency was adjustment (a), which is explained in the deficiency notice as follows:

It is held that the cash balance of $16,190.07 in a custodian account at Guaranty Trust Company, New York, New York, reported...

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