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ESTATE OF RICHARDS v. COMMISSIONER

Docket Nos. 34010, 34013.

20 T.C. 904 (1953)

ESTATE OF LOUIS RICHARDS, DECEASED, CELIA LESSER, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ESTATE OF LOUIS RICHARDS, DECEASED, AARON RICHARDS, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated August 14, 1953.

Attorney(s) appearing for the Case

Samuel Taylor, Esq., Andrew Kopperud, Esq., and Walter G. Schwartz, Esq., for the petitioners.

Edward H. Boyle, Esq., for the respondent.

Respondent has determined a deficiency in estate tax against the estate of Louis Richards, deceased, in the sum of $18,336.94. The same deficiency has been asserted separately against the executor and executrix of decedent's estate, Aaron Richards and Celia Lesser. Identical petitions have been filed in each case and the two proceedings have been consolidated for hearing and opinion. Each petition asks a finding of overpayment in...

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