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ESTATE OF SELECMAN v. COMMISSIONER

Docket No. 21085.

9 T.C.M. 997 (1950)

Estate of Mary Louise Selecman, Deceased, Charles L. Selecman, Administrator v. Commissioner.

United States Tax Court.

Entered November 6, 1950.

Attorney(s) appearing for the Case

Harry G. Taylor, Esq., Miami, Fla., for the petitioner. William W. Oliver, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TURNER, Judge:

The respondent determined a deficiency of $3,117.58 in estate tax against the Estate of Mary Louise Selecman. The question for determination is whether or not one-half of the agreed value of the two apartments owned by the decedent and her husband at the date of her death and held by them by the entirety, constituted a part of her gross estate.

Findings of Fact

Mary Louise Selecman...

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