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ESTATE OF BRADFORD-MARTIN v. COMMISSIONER

Docket No. 29499.

18 T.C. 544 (1952)

ESTATE OF MERTYN S. BRADFORD-MARTIN, DECEASED, MARGARET BRADFORD-MARTIN, ADMINISTRATRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 19, 1952.

Attorney(s) appearing for the Case

Henry L. Steitz, Esq., for the petitioner.

Ellyne E. Strickland, Esq., for the respondent.

OPINION.

HARRON, Judge:

This proceeding arises from a determination of a deficiency in estate tax in the amount of $1,823.87. An estate tax return for the decedent's estate was filed with the collector for the second district of New York.

The facts are not in dispute. The parties have filed a stipulation of all of the facts.

Mertyn S. Bradford-Martin and Benjamin R. Bradford-Martin were brothers; both were nonresident aliens having...

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