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ESTATE OF HUMBERT v. COMMISSIONER

Docket Nos. 7147-75, 7148-75.

70 T.C. 542 (1978)

ESTATE OF VIRGINIA I. HUMBERT, DECEASED, PHILIP J. O'CONNELL AND F. KING TIEDEMAN, COEXECUTORS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT ESTATE OF RALPH H. HUMBERT, DECEASED, PHILIP J. O'CONNELL AND F. KING TIEDEMAN, COEXECUTORS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 18, 1978.

Attorney(s) appearing for the Case

Thomas D. Graves, for the petitioners.

Roger D. Osburn, for the respondent.

OPINION

FEATHERSTON, Judge:

Respondent determined the following deficiencies in petitioners' Federal estate tax:


          Petitioner                                   Deficiency
Estate of Virginia I. Humbert
 docket No. 7147-75 ---------------------------------  $14,256.29
Estate of Ralph H. Humbert
 docket No. 7148-75 ---------------------------------  196,885.60
...

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