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ESTATE OF HOLDING v. COMMISSIONER

Docket No. 65341.

30 T.C. 988 (1958)

ESTATE OF MAGGIE M. HOLDING, DECEASED, WILLIS A. HOLDING, SR., AND MILDRED HOLDING STOCKARD, EXECUTORS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 31, 1958.

Attorney(s) appearing for the Case

Daniel R. Dixon, Esq., for the petitioner.

Thomas E. Tyre, Esq., for the respondent.

The Commissioner has determined a deficiency in the estate tax of the Estate of Maggie M. Holding of $15,645.55. The deficiency is due to the addition to the estate reported on the return of $61,000 explained in the deficiency notice, as follows:

                          EXPLANATION OF ADJUSTMENTS

Schedule G
Gifts made in 1952 and 1953 to                             Returned   Determined

  Willis Holding, Jr -----------------------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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