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ESTATE OF MELOTTE v. COMMISSIONER

Docket No. 14167.

7 T.C.M. 208 (1948)

Estate of Alfred Melotte, Deceased, John T. Dempsey, Administrator v. Commissioner.

United States Tax Court.

Entered April 16, 1948.

Attorney(s) appearing for the Case

Frank Greenberg, Esq., 1 N. LaSalle St., Chicago, Ill., for the petitioner. Jackson L. Boughner, Esq., for the respondent.

Memorandum Opinion

MURDOCK, Judge:

The commissioner determined a deficiency of $191,080.20 in estate tax. An issue for decision is whether or not the Commissioner erred in holding that funds in an agency account of the decedent at The First National Bank of Chicago were a part of the gross estate and were not "moneys deposited with any person carrying on the banking business" within the meaning of section 863 (b). Another issue is to be settled under Rule...

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