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ESTATE OF RAND v. COMMISSIONER

Docket No. 58396.

28 T.C. 1002 (1957)

ESTATE OF ALBERT RAND, ALSO KNOWN AS ALBERT E. RAND, MORRIS FINK, KALMAN RAND, HENRY ROZEN AND RICHARD FREED, BY ITS ADMINISTRATRIX, BESSIE RAND, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 21, 1957.

Attorney(s) appearing for the Case

Benjamin L. Lasky, Esq., for the petitioner.

A. Jesse Duke, Jr., Esq., for the respondent.

On April 19, 1955, the respondent determined a deficiency of $10,483.38 in estate tax for the Estate of Albert Rand, also known as Albert E. Rand, Morris Fink, Kalman Rand, Henry Rozen, and Richard Freed.

The question presented is whether assets consisting of real estate, cash, stocks and bonds, and other property, totaling $204,148.69, were properly included in the gross estate of Albert Rand.

FINDINGS OF FACT....

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