Stevens v. Commissioner

EDNA T. STEVENS, JOHN P. STEVENS, JR., AND ROBERT T. STEVENS, EXECUTORS UNDER THE LAST WILL AND TESTAMENT OF JOHN P. STEVENS, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Stevens v. Commissioner

Docket No. 68422.

United States Board of Tax Appeals

29 B.T.A. 641; 1933 BTA LEXIS 903;

December 27, 1933, Promulgated

Edward J. Patterson, Esq., for the petitioners.

Frank T. Horner, Esq., for the respondent.

TRAMMELL

OPINION.

TRAMMELL: This proceeding involves a deficiency in estate tax in the amount of $27,554.52, of which only $15,056.24 is in controversy, the balance being…