Estate of Isabelle Scudder Farrington v. Commissioner

Estate of Isabelle Scudder Farrington, James E. Gillis, et al., Executors v. Commissioner.

Estate of Isabelle Scudder Farrington v. Commissioner

Docket No. 7104.

United States Tax Court

1946 Tax Ct. Memo LEXIS 265; 5 T.C.M. (CCH) 78; T.C.M. (RIA) 46039;

February 12, 1946

H. B. McCawley, Esq., 640 Shoreham Bldg., Washington 5, D.C., for the petitioners. Clay C. Holmes, Esq., for the respondent.

MURDOCK

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency of $3,638.28 in estate tax. The only error assigned is the action of the Commissioner in denying a deduction of $78,000…