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ESTATE OF LEE v. COMMISSIONER

Docket No. 32744.

12 T.C.M. 83 (1953)

Estate of Herbert Lee, Deceased, Miami Beach First National Bank, Executor v. Commissioner.

United States Tax Court.

Entered February 5, 1953.

Attorney(s) appearing for the Case

Jules G. Korner, III, Esq., and Stanley Worth, Esq., for the petitioner. E. M. Woolf, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner has determined a deficiency in the Estate Tax of the Estate of Herbert Lee of $23,120.66. This deficiency is due to adjustments which the Commissioner made to the net estate for basic tax as disclosed by the return. These adjustments are shown in the deficiency notice as follows:


  Net estate for basic tax as disclosed by return ........................

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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