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ESTATE OF CUMMINGS v. COMMISSIONER

Docket No. 55613.

31 T.C. 986 (1959)

ESTATE OF WILLARD H. CUMMINGS, DECEASED, H. KING CUMMINGS, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 11, 1959.

Attorney(s) appearing for the Case

H. King Cummings (Executor), for the petitioner.

Chester M. Howe, Esq., for the respondent.

OPINION.

KERN, Judge:

Respondent determined a deficiency in Federal estate tax in the estate of Willard H. Cummings in the amount of $9,841.21. That part of the deficiency placed in issue by the pleadings herein results from (1) the increases made by respondent in the valuation of certain real estate owned by decedent, and (2) the disallowance by respondent of the amount of $42,320.60 claimed as a part of the marital deduction on the estate tax return...

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