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ESTATE OF WIER v. COMMISSIONER

Docket No. 27538.

17 T.C. 409 (1951)

ESTATE OF ROBERT W. WIER, DECEASED, MARY NORWOOD WIER AND TOM P. WIER, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 25, 1951.

Attorney(s) appearing for the Case

Harry R. Jones, Esq., and George D. Jacob, Jr., Esq., for the petitioners.

F. S. Gettle, Esq., for the respondent.

The Commissioner has determined a deficiency in the estate tax of the estate of Robert W. Wier, deceased, in the amount of $246,758.45. The deficiency results from additions to the $684,560.88 net estate reported on the estate tax return of a net amount of $652,345.21. The net amount of $652,345.21 which the Commissioner added is explained in the deficiency notice as follows:

    (1) Real estate value increased ---------------------     $2,500.00
    (2) Insurance...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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