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ESTATE OF WALKER v. COMMISSIONER

Docket No. 31850.

13 T.C.M. 231 (1954)

Estate of Eli C. Walker, Deceased, Delgracia B. Walker, Eli C. Walker, Jr., and Luster M. Merriman (alias dictus L. M. Merriman) Executors v. Commissioner.

United States Tax Court.

Entered March 18, 1954.

Attorney(s) appearing for the Case

Howe P. Cochran, Esq., Suite 510, American Building, 1317 F. Street, N. W., Washington, D. C., and Margaret Luers, Esq., for the petitioners. E. M. Woolf, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner has determined a deficiency in estate tax of the estate of Eli C. Walker, deceased, of $30,618.84. The deficiency is mainly due to adjustment (a) which the Commissioner made to the net estate for basic tax as disclosed by the estate tax return which was filed. This adjustment added $119,114.40 in real estate value to the value of real estate reported on the...

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