Estate of Friedman v. Commissioner

Estate of Albert Friedman, Late of Boston, Massachusetts, Lee M. Friedman, Executor v. Commissioner.

Estate of Friedman v. Commissioner

Docket No. 571.

United States Tax Court

1944 Tax Ct. Memo LEXIS 349; 3 T.C.M. (CCH) 180; T.C.M. (RIA) 44072;

February 28, 1944

Lee M. Friedman and Paul D. Turner, Esq., for the petitioner. Melvin S. Huffaker, 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 in the sum of $822.62.

There is in issue the propriety of two deductions as claims against the…