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ESTATE OF BARRY v. COMMISSIONER

Docket No. 48378.

15 T.C.M. 502 (1956)

T.C. Memo. 1956-97

Estate of Joseph A. Barry, Sr., Marie A. Barry, Co-executrix, and Joseph A. Barry, Jr., Co-executor v. Commissioner.

United States Tax Court.

Filed April 27, 1956.

Attorney(s) appearing for the Case

Leon Meltzer, Esq., for the petitioners. William G. Handfield, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

WITHEY, Judge:

Respondent determined a deficiency in estate tax in the amount of $52,226.83 for the estate of Joseph A. Barry, Sr., deceased. The issues presented for our decision are the correctness of the respondent's action in determining (1) that the fair market value of the decedent's interest in certain real property was $49,340.26 on January 7, 1949, and (2) that the...

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