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ESTATE OF HINDS v. COMMISSIONER

Docket No. 9707.

11 T.C. 314 (1948)

ESTATE OF ERNEST HINDS, DECEASED (MINNIE H. M. HINDS, EXECUTRIX), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 22, 1948.

Attorney(s) appearing for the Case

Leroy G. Denman, Esq., and Leroy G. Denman, Jr., Esq., for the petitioner.

Donald P. Chehock, Esq., and L.R. Van Burgh, Esq., for the respondent.

The Commissioner has determined a deficiency in the estate tax of the estate of Ernest Hinds, deceased, in the amount of $2,454.73. The deficiency results from several adjustments made by the Commissioner to the estate tax return filed by the executrix of the estate. Only two of these adjustments are contested, namely, the increase by the Commissioner of the value of the homestead occupied by decedent and his wife at the time of his...

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