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ESTATE OF DICKSON v. COMMISSIONER

Docket No. 19369.

13 T.C. 318 (1949)

ESTATE OF BURD BLAIR EDWARDS DICKSON, DECEASED, PEOPLES FIRST NATIONAL BANK & TRUST COMPANY, ADMINISTRATOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 19, 1949.

Attorney(s) appearing for the Case

David B. Buerger, Esq., for the petitioner.

A. W. Dickinson, Esq., for the respondent.

OPINION.

MURDOCK, Judge:

The Commissioner determined a deficiency of $57,476.34 in estate tax. The only issue is as to the value for estate tax purposes of the decedent's one-tenth remainder interest in the corpus of a trust established under the will of her mother. The parties have filed a stipulation of facts and in addition the petitioner offered the opinions of two lawyers as to value.

The decedent died on March 30, 1944. The estate tax...

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