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ESTATE OF HANCH v. COMMISSIONER

Docket No. 30093.

19 T.C. 65 (1952)

ESTATE OF CHARLES C. HANCH, DECEASED, HAZEL M. HANCH, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated October 27, 1952.

Attorney(s) appearing for the Case

James J. Costello, Jr., Esq., and K. Raymond Clark, Esq., for the petitioner.

Harold H. Hart, Esq., for the respondent.

FINDINGS OF FACT AND OPINION.

RAUM, Judge:

The Commissioner of Internal Revenue determined an estate tax deficiency in the amount of $7,959.77 against the estate of Charles C. Hanch, who died on October 22, 1946. Several adjustments made by the Commissioner are no longer in dispute. The decedent's wife, Dorothy M. Hanch, had died intestate on August 9, 1945, and he became entitled to one-third of her estate...

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