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ESTATE OF GARRETT v. COMMISSIONER

Docket No. 35955.

12 T.C.M. 1142 (1953)

Estate of Jessie Ring Garrett, Deceased, Edward I. Garrett, Executor v. Commissioner.

United States Tax Court.

Entered October 7, 1953.

Attorney(s) appearing for the Case

H. B. Jones, Esq., 610 Colman Building, Seattle, Wash., Albert Olsen, Esq., and A. R. Kehoe, Esq., for the petitioner. John H. Pigg, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The respondent determined a deficiency in estate tax of $148,717.94. After concessions and stipulations the issues are reduced to six, three of which relate to the valuation of certain stocks. The remaining issues are whether the forgiveness of a debt said to have been owed by the decedent's husband was a transfer made in contemplation of death, whether a claim of the decedent's son is an allowable...

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