Estate of Nyemaster v. Commissioner

Estate of Jesse Ray Nyemaster, Ray Nyemaster, Jr., Administrator v. Commissioner.

Estate of Nyemaster v. Commissioner

Docket No. 110222.

United States Tax Court

1943 Tax Ct. Memo LEXIS 11; 2 T.C.M. (CCH) 1183; T.C.M. (RIA) 43527;

December 29, 1943

Ray Nyemaster, Jr., Administrator, for petitioner. W. Frank Gibbs, Esq., for the respondent.

MELLOTT

Memorandum Opinion

MELLOTT, Judge: The Commissioner determined a deficiency in estate tax in the amount of $2,080.78. The sole question is whether he erred in including in the gross estate of the decedent the amount of $32,258.53, being the proceeds of…