Estate of Mitchill v. Commissioner

Estate of Sarah Howard Mitchill, Deceased, Catharine Mitchill, Executrix v. Commissioner.

Estate of Mitchill v. Commissioner

Docket No. 90453.

United States Tax Court

T.C. Memo 1962-91; 1962 Tax Ct. Memo LEXIS 217; 21 T.C.M. (CCH) 486; T.C.M. (RIA) 62091;

April 23, 1962

Roland J. Christy, Esq., 110 Windsor Ave., Philadelphia, Pa., for the petitioner. Frederick A. Levy, Esq., for the respondent.

RAUM

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency in estate tax in the amount of $4,745.03. The only question presented is whether at the time of her death the decedent,…