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ESTATE OF LEAVITT v. COMMISSIONER

Docket No. 31016.

11 T.C.M. 701 (1952)

Estate of Maurice Max Leavitt, Deceased; Bessie Leavitt, Executrix v. Commissioner.

United States Tax Court.

Entered June 30, 1952.

Attorney(s) appearing for the Case

V. J. Bodovitz, Esq., Colcord Bldg., Oklahoma City, Okla., for the petitioner. W. B. Riley, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARRON, Judge:

The respondent has determined a deficiency in estate tax in the amount of $4,496.29.

The issue is whether one-half of property, securities, which were held in the name of the decedent at the time of his death was owned at and prior to his death by his wife, Bessie Leavitt, so that the value of such property properly was omitted from the value...

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