ESTATE OF LEVINE v. COMMISSIONER

Docket No. 4484-65.

27 T.C.M. 284 (1968)

T.C. Memo. 1968-54

Estate of Saul A. Levine, Albert K. Levine, Executor v. Commissioner.

United States Tax Court.

Filed April 2, 1968.


Attorney(s) appearing for the Case

Joseph Steinberg and Donald Steinberg, for the petitioner. Jay S. Hamelburg and Robert D. Whoriskey, for the respondent.


Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined a deficiency in the estate tax of the Estate of Saul A. Levine in the amount of $32,590.98.

Concessions have been made by both parties and the only issues remaining for our consideration are:

(1) Whether certain shares of stock in the name of the decedent at the time of his death were actually owned by his brother, and

(2) The value of certain claims...

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