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ESTATE OF NEMEROV v. COMMISSIONER

Docket No. 51303.

15 T.C.M. 855 (1956)

T.C. Memo. 1956-164

Estate of Joseph Nemerov, Deceased, Irving A. Nemerov and William T. Nemerov, Executors v. Commissioner.

United States Tax Court.

Filed July 11, 1956.

Attorney(s) appearing for the Case

Nathan D. Shapiro, Esq., 50 Court Street, Brooklyn, N. Y., for the petitioners. John James O'Toole, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency in estate tax in the amount of $40,367.22. The deficiency results from several adjustments of the Commissioner increasing the net amount of the estate. During the trial of this case each party made certain concessions to the other to which effect will be given in a Rule 50 recomputation.

In the petition, the petitioners made claim for the first time for a deduction of $8,000...

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