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ESTATE OF SULLIVAN v. COMMISSIONER

Docket No. 12476.

10 T.C. 961 (1948)

ESTATE OF FRANK K. SULLIVAN, DECEASED, BY FLOYD K. SULLIVAN, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 27, 1948.

Attorney(s) appearing for the Case

Philip C. Jones, Esq., and Albert Mosher, Esq., for the petitioner.

Douglas L. Barnes, Esq., for the respondent.

This proceeding involves a deficiency of $18,963.17 in estate tax. The issue is whether certain property, consisting of United States savings bonds and other securities, real estate, and the amount of a check, is includible in the gross estate of the decedent. The facts set forth in a stipulation are so found, and will be included in the findings of fact made from other evidence.

FINDINGS OF FACT.

The petitioner is the estate of Frank K. Sullivan, who died...

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