Estate of William Carey Coffin v. Commissioner

Estate of William Carey Coffin, Deceased, Mary Coffin Clarke, Executrix v. Commissioner.

Estate of William Carey Coffin v. Commissioner

Docket No. 21862.

United States Tax Court

1950 Tax Ct. Memo LEXIS 7; 9 T.C.M. (CCH) 1129; T.C.M. (RIA) 50303;

December 20, 1950

H. P. Forrest, Esq., for the petitioner. S. Earl Heilman, Esq., for the respondent.

TURNER

Memorandum Findings of Fact and Opinion

TURNER, Judge: The respondent determined a deficiency of $6,321.89 in estate tax against the Estate of William Carey Coffin. The issues now to be decided are (1) whether the respondent erred in including in the…