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ESTATE OF COLFELT v. COMMISSIONER

Docket No. 74728.

35 T.C. 769 (1961)

ESTATE OF LAWRENCE M. COLFELT, JR., THE FIRST PENNSYLVANIA BANKING AND TRUST COMPANY, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 20, 1961.

Attorney(s) appearing for the Case

C. Walter Randall, Jr., Esq., for the petitioner.

Paul D. Ritter, Esq., for the respondent.

OPINION.

WITHEY, Judge:

The Commissioner has determined a deficiency of $25,892.45 in the Federal estate tax of the estate of Lawrence M. Colfelt, Jr. However, as a result of a concession by the Commissioner, the parties are in agreement that there is no deficiency and that the petitioner has made an overpayment of estate tax in the amount of $24,929.28. The only issue remaining for determination is when the...

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