Estate of Wildenthal v. Commissioner

Estate of Bryan Wildenthal, Deceased, E. Tom Curtis, Administrator v. Commissioner.

Estate of Wildenthal v. Commissioner

Docket No. 2492-69.

United States Tax Court

T.C. Memo 1970-119; 1970 Tax Ct. Memo LEXIS 241; 29 T.C.M. (CCH) 519; T.C.M. (RIA) 70119;

May 19, 1970, Filed

Michael L. Cook 12th Floor, Capital Nat'l Bank Bldg., Austin, Tex., for the petitioner. Harold Friedman, for the respondent.

DAWSON

Memorandum Opinion

DAWSON, Judge: Respondent determined a deficiency of $223.56 in petitioner's estate tax. Petitioner claims an overpayment of estate tax in the amount of $631.20.

The two issues…