Estate of Charles J. Babcock v. Commissioner

Estate of Charles J. Babcock, Deceased, Richard J. Babcock, Executor of The Last Will and Testament of Charles J. Babcock, Deceased v. Commissioner.

Estate of Charles J. Babcock v. Commissioner

Docket No. 4480.

United States Tax Court

1946 Tax Ct. Memo LEXIS 284; 5 T.C.M. (CCH) 31; T.C.M. (RIA) 46001;

January 21, 1946

Eugene T. McQuade, Esq., 116 John St., New York 7, N. Y., for the petitioner. Clay C. Holmes, Esq., for the respondent.

OPPER

Memorandum Findings of Fact and Opinion

OPPER, Judge: By this proceeding petitioner seeks a redetermination of a deficiency in estate tax of $16,288.51.

The issue…