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ESTATE OF BOURLAND v. COMMISSIONER

Docket No. 59284.

17 T.C.M. 449 (1958)

T.C. Memo. 1958-92

Estate of James Belden Bourland, Deceased, Charles B. Bourland, Independent Executor v. Commissioner.

United States Tax Court.

Filed May 21, 1958.

Attorney(s) appearing for the Case

Wentworth T. Durant, Esq., Republic Bank Building, Dallas, Tex., Robert J. Hobby, Esq., and Wilbur E. Swenson, C. P. A., for the petitioner. J. C. Linge, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TRAIN, Judge:

Respondent determined a deficiency in estate tax in the amount of $15,134.90 against the Estate of James Belden1 Bourland, deceased. The issue for determination is whether one-half of certain property held by decedent, James Belden Bourland, at his death, is properly includible in his gross estate.

Findings of Fact

Some of the facts have been stipulated and...

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