Memorandum Findings of Fact and Opinion
The Commissioner has determined a deficiency in the estate tax of the estate of Ephraim Frank Sobel of $2,997.52. The total value of various stocks and bonds held by the decedent at his death was reported on the estate tax return as $81,383.39. The Commissioner has determined a value of $96,256.92 for the stocks and bonds, an increase in valuation of $14,873.53.
Petitioner by appropriate assignment of error contests...
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.