Estate of Sloane v. Commissioner

Estate of Henry T. Sloane, Deceased, John Sloane and Roland L. Redmond, Executors v. Commissioner. *

Estate of Sloane v. Commissioner

Docket No. 108473.

United States Tax Court

1944 Tax Ct. Memo LEXIS 303; 3 T.C.M. (CCH) 358; T.C.M. (RIA) 44114;

April 4, 1944

Allin H. Pierce, Esq., 2 Wall St., New York, N. Y., for the petitioners. Thomas H. Lewis, Jr., Esq., for the respondent.

HARRON

Memorandum Findings of Fact and Opinion

HARRON: Judge: The Commissioner determined a deficiency in estate tax liability in the amount of $3,007,098.15. Petitioners contend that there is no deficiency and that the tax has…