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ESTATE OF TRAMMELL v. COMMISSIONER

Docket No. 27666.

18 T.C. 662 (1952)

ESTATE OF GEORGE MARSHALL TRAMMELL, GEORGE M. TRAMMELL, JR., ADMINISTRATOR, DE BONIS NON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 25, 1952.

Attorney(s) appearing for the Case

E. J. Walsh, Esq., for the petitioner.

Frederick T. Carney, Esq., and S. Earl Heilman, Esq., for the respondent.

The Commissioner has determined a deficiency in estate tax against the Estate of George Marshall Trammell of $8,424.91. The deficiency is due to four adjustments made by the Commissioner to the net estate reported on the estate tax return. These adjustments are:

Sch. B—Stocks and Bonds ----------------------------    $1,752.50
Sch. C—Mtgs., Notes & Cash -------------------------       109.17
Sch. D—Life Insurance -------------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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