Estate of Chapin v. Commissioner

Estate of William C. Chapin, by Lincoln Rochester Trust Company, Executor v. Commissioner.

Estate of Chapin v. Commissioner

Docket No. 3340-66,

United States Tax Court

T.C. Memo 1970-7; 1970 Tax Ct. Memo LEXIS 351; 29 T.C.M. (CCH) 11; T.C.M. (RIA) 70007;

January 12, 1970, Filed.

Julian M. Fitch, 910 Union Trust Bldg., Rochester, N Y., for the petitioner. Ferdinand J. Lotz, III, for the respondent.

IRWIN

Memorandum Findings of Fact and Opinion

IRWIN, Judge: Respondent determined a deficiency of $35,384.51 in the estate taxes of the Estate of William C. Chapin. Petitioner agreed to all of respondent's…