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ESTATE OF OSBORN v. COMMISSIONER

Docket No. 55713.

28 T.C. 82 (1957)

ESTATE OF WILLIAM CHURCH OSBORN, DECEASED, FREDERICK H. OSBORN AND EARL D. OSBORN, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 18, 1957.

Attorney(s) appearing for the Case

Windsor B. Putnam, Esq., for the petitioners.

Ellyne E. Strickland, Esq., for the respondent.

OPINION.

RAUM, Judge:

The Commissioner determined a deficiency in estate tax in the amount of $28,048.62 against the Estate of William Church Osborn, who died on January 3, 1951. The present controversy involves the correctness of three interrelated adjustments made by the Commissioner with respect to certain personal property that had previously been included in the gross estate of the decedent's wife, who died on March 30, 1946. The facts have been...

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