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ESTATE OF JOHNSTONE v. COMMISSIONER

Docket No. 26760.

19 T.C. 44 (1952)

ESTATE OF HARCOURT JOHNSTONE, CHARLES EDWARD MURRAY ELLIOTT, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated October 20, 1952.

Attorney(s) appearing for the Case

Thomas P. Glassmoyer, Esq., for the petitioner.

John J. Madden, Esq., for the respondent.

OPINION.

MURDOCK, Judge:

The Commissioner determined a deficiency in estate tax in the amount of $20,735.87. The only issue presented for decision is whether the interest of a nonresident alien decedent in real property situated in the United States is includible in his gross estate at its full value or at that value less the amount of mortgages to which it was subject. The facts have been stipulated.

The estate tax return was filed with the...

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