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ESTATE OF CLEMENT v. COMMISSIONER

Docket No. 12521.

13 T.C. 19 (1949)

ESTATE OF CAROLYN J. CLEMENT, DECEASED, NORMAN P. CLEMENT, HAROLD T. CLEMENT, AND STUART H. CLEMENT, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 13, 1949.

Attorney(s) appearing for the Case

Daniel G. Yorkey, Esq., for the petitioners.

Thomas R. Charshee, Esq., for the respondent.

The executors of the estate of Carolyn J. Clement, deceased, (hereinafter referred to as petitioner) seek a redetermination of the deficiency determined by the respondent in her estate tax in the amount of $12,025.24. All but one of the issues raised by petitioner were settled by stipulation, to which effect will be given in the recomputation under Rule 50. The sole remaining question for our decision is whether petitioner was entitled...

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