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ESTATE OF ALLEN v. COMMISSIONER

Docket No. 61798.

29 T.C. 465 (1957)

ESTATE OF WILLIAM C. ALLEN, DECEASED, M. ADELAIDE ALLEN AND H. ANTHONY MUELLER, EXECUTORS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 19, 1957.

Attorney(s) appearing for the Case

R. Carleton Sharretts, Jr., Esq., and H. Anthony Mueller, Esq., for the petitioner.

Thomas N. Chambers, Esq., for the respondent.

OPINION.

TRAIN, Judge:

Respondent determined a deficiency of $23,881.21 in the estate taxes of William C. Allen, deceased. Petitioners agreed to some increases in the valuation of stocks and bonds and disagreed to other increases, and disagreed to the disallowance of a marital deduction claimed on the return under section 812 (e) (1) of the Internal Revenue Code of 1939. The valuation dispute has since been resolved. The only question remaining is...

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