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ESTATE OF SEMMES v. COMMISSIONER

Docket No. 72980.

32 T.C. 1218 (1959)

ESTATE OF THOMAS J. SEMMES, DECEASED, ELAINE P. SEMMES, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 22, 1959.

Attorney(s) appearing for the Case

Lauch M. Magruder, Jr., Esq., for the petitioner.

George L. Hudspeth, Esq., for the respondent.

OPINION.

MULRONEY, Judge:

The respondent determined a deficiency in estate tax of petitioner's estate in the sum of $27,248.53.

All of the facts are stipulated and they are found accordingly. The parties also stipulate that the sole issue for decision is: "Whether the 255 shares of common capital stock in Semmes Bag Company, Inc., having a value of $247,916.10, as bequeathed in Item V of the decedent's [Thomas J. Semmes] last Will and Testament...

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