Estate of Benjamin Paschal O'Neal v. Commissioner

Estate of Benjamin Paschal O'Neal, Benjamin Paschal O'Neal, Jr., and the Citizens & Southern National Bank, Executors v. Commissioner.

Estate of Benjamin Paschal O'Neal v. Commissioner

Docket No. 4012.

United States Tax Court

1947 Tax Ct. Memo LEXIS 174; 6 T.C.M. (CCH) 713; T.C.M. (RIA) 47167;

June 24, 1947

C. Baxter Jones, Esq., Marion Smith, Esq., and Charles M. Cork, Esq., 1007 Persons Bldg., Macon, Ga., for the petitioners. F. L. Van Haaften, Esq., for the respondent.

HARRON

Memorandum Findings of Fact and Opinion

HARRON, Judge: Respondent determined a deficiency in estate tax in the amount of…