Blair v. Commissioner

APPEAL OF ESTATE OF W. A. BLAIR.

Blair v. Commissioner

Docket No. 2440.

United States Board of Tax Appeals

4 B.T.A. 959; 1926 BTA LEXIS 2127;

September 23, 1926, Decided

W. E. Baird, C.P.A., for the petitioner.

Robert A. Littleton, Esq., for the Commissioner.

STERNHAGEN

Estate tax deficiency of $205.46, arising by increasing the valuation of stock in decedent's gross estate and by disallowing part of the deduction taken for the support of dependents.

FINDINGS OF FACT.

Decedent was a resident of Atchison, Kans., and died March 6, 1922, leaving a widow and two minor children. His net estate was more than…