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ESTATE OF HORNOR v. COMMISSIONER

Docket No. 77153.

36 T.C. 337 (1961)

ESTATE OF JULIA CRAWFORD HORNOR, F. RAYMOND WADLINGER AND CALEB W. HORNOR, EXECUTORS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 24, 1961.

Attorney(s) appearing for the Case

George Craven, Esq., for the petitioner.

Frederick A. Levy, Esq., for the respondent.

OPINION.

WITHEY, Judge:

The respondent has determined a deficiency of $400,730.14 in the estate tax of the Estate of Julia Crawford Hornor, sometimes hereinafter referred to as Julia. The questions for determination are the correctness of the respondent's action: (1) In determining that under the provisions of section 811(c)(1)(B) of the Internal Revenue Code of 19391 an amount...

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