Estate of Nilson v. Commissioner

Estate of Mary Detlefs Nilson, Deceased, Norma Nilson Briggs, Administratrix v. Commissioner.

Estate of Nilson v. Commissioner

Docket No. 5232-68.

United States Tax Court

T.C. Memo 1972-141; 1972 Tax Ct. Memo LEXIS 115; 31 T.C.M. (CCH) 708; T.C.M. (RIA) 72141;

June 29, 1972, Filed

Russell E. Parsons and Michael K. Lanning for the petitioner. Norman H. McNeil, for the respondent.

ATKINS

Memorandum Findings of Fact and Opinion

ATKINS, Judge: Respondent determined a deficiency in Federal estate tax against the estate of the decedent in the amount of $188,169.83.

The only issue presented for decision is…