Estate of Russell Harrison Varian, Etc. v. Commissioner of Internal Revenue

This petition involves the federal inheritance tax on the estate of Russell Harrison Varían. Following the issuance of a statutory notice of deficiency by the Commissioner of Internal Revenue, the estate petitioned the Tax Court for a redetermination of that deficiency. Int.Rev.Code of 1954, § 6213. The estate now challenges an adverse decision of the Tax Court. Int.Rev.Code of 1954, § 7482. We affirm the decision, which is reported at 47 T.C. 34 (1966).

The petitioner’s first contention is that it was denied due process when the full Tax Court reviewed the report of the court’s division which…