Estate of Kerr v. Commissioner

Estate of India Bailey Kerr, John A. Kerr and Nancy Kerr Johnson, Independent Executors v. Commissioner.

Estate of Kerr v. Commissioner

Docket No. 47803.

United States Tax Court

T.C. Memo 1955-52; 1955 Tax Ct. Memo LEXIS 288; 14 T.C.M. (CCH) 178; T.C.M. (RIA) 55052;

March 9, 1955

R. B. Cannon, Esq., 525 Fort Worth National Bank Building, Fort Worth, Tex., for the petitioner. Paul M. Newton, Esq., for the respondent.

JOHNSON

Memorandum Findings of Fact and Opinion

JOHNSON, Judge: The Commissioner determined a deficiency in the estate tax of petitioner in the sum of $23,447.28.

The two issues here…