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ESTATE OF BROWN v. COMMISSIONER

Docket No. 54269.

15 T.C.M. 1238 (1956)

T.C. Memo. 1956-240

Estate of Hiram S. Brown, Deceased, Mae Maltz Brown and Hiram S. Brown, Jr., Executors v. Commissioner.

United States Tax Court.

Filed October 31, 1956.

Attorney(s) appearing for the Case

Francis A. Devin, Esq., 1 Wall Street, New York, N. Y., for the petitioners.

Clarence P. Brazill, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

This proceeding involves a deficiency in Federal estate tax determined against the Estate of Hiram S. Brown in the amount of $10,384.95.

The sole issue for decision is the value, for Federal estate tax purposes, of certain real estate which was owned by decedent at the date of his death.

Concessions have been made with respect to other issues which will be taken into account under a Rule 50 computation.

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