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ESTATE OF PINKERTON v. COMMISSIONER

Docket No. 2066-69.

33 T.C.M. 342 (1974)

T.C. Memo. 1974-71

Estate of Airdrie K. Pinkerton, Deceased, Roy D. Pinkerton, et al., Executor v. Commissioner.

United States Tax Court.

Filed March 26, 1974.

Attorney(s) appearing for the Case

Jack M. Harrison and Raymond L. Heidemann, 2201 First Nat'l Bank Bldg., 530 B St., San Diego, Calif., for the petitioner. Melvern Stein, for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:*

The Commissioner determined a deficiency of $92,166.95 in the Federal estate tax of Airdrie K. Pinkerton (hereafter decedent).1

The issues for decision are: (1) the value of certain shares of stock owned by decedent at her death; and (2) the extent to which decedent's funeral expenses may be deducted from her gross estate.

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