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ESTATE OF BATTLE v. COMMISSIONER

Docket Nos. 74696, 74697.

20 T.C.M. 724 (1961)

T.C. Memo. 1961-143

Estate of Martha Battle, Deceased, Thomas Stokes, Chemical Corn Exchange Bank and Henry Taylor, Executors v. Commissioner.

United States Tax Court.

Filed May 19, 1961.

Attorney(s) appearing for the Case

Myron Semmel, Esq., 666 Fifth Ave., New York, N. Y., for the petitioner. Dean P. Kimball, Esq., for the respondent.

Memorandum Opinion

MURDOCK, Judge:

The Commissioner determined a deficiency of $59,944.44 in estate tax (Docket No. 74696) and a deficiency of $20,436.01 in gift tax for 1944 (Docket No. 74697). The facts have been submitted by a stipulation which is adopted as the findings of fact.

The decedent died on February 10, 1954, while residing in New York City. The executors of the estate filed an estate tax return and also a gift tax return for 1944 with...

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