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ESTATE OF McNICHOL v. COMMISSIONER

Docket No. 60127.

29 T.C. 1179 (1958)

ESTATE OF DANIEL McNICHOL, DECEASED, ELLEN MCN. EVANGELISTA AND JOSEPH G. McNICHOL, EXECUTORS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 28, 1958.

Attorney(s) appearing for the Case

James J. Regan, Jr., Esq., for the petitioner.

George H. Bowers, Jr., Esq., for the respondent.

TRAIN, Judge:

The Commissioner determined a deficiency in estate tax of $21,688.43 and an addition to tax for delinquency of $2,814.20.

The primary issue is whether certain income-producing real estate is includible in the decedent's gross estate under section 811 (c) (1) (B) of the Internal Revenue Code of 1939.

A second issue is whether petitioner is entitled to a credit under section 813 (b) of the 1939 Code against the Federal estate tax...

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