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ESTATE OF SALT v. COMMISSIONER

Docket No. 27039.

17 T.C. 92 (1951)

ESTATE OF ALBERT L. SALT, DECEASED, LLOYD BERGEN SALT AND MARY BERGEN SALT, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 31, 1951.

Attorney(s) appearing for the Case

Paul L. Peyton, Esq., for the petitioners.

Rigmor O. Carlsen, Esq., for the respondent.

The Commissioner has determined a deficiency of $59,634.08 in estate tax. The two adjustments in controversy were explained in the deficiency notice as follows:

                         Explanation of Adjustments

(a) Stocks and bonds                                Returned      Determined

    Item 5 -----------------------------------     $80,000.00    $240,000.00
    All other items --------------------------     161,879.75     161...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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