Peebles v. Commissioner

W. S. PEEBLES AND LUTIE PATTON PRYOR, ADMINISTRATORS, ESTATE OF LUKE PRYOR, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Peebles v. Commissioner

Docket No. 9380.

United States Board of Tax Appeals

5 B.T.A. 386; 1926 BTA LEXIS 2870;

November 9, 1926, Decided

Value of gross estate determined.

E. W. Godbey, Esq., for the petitioners.

Ward Loveless, Esq., for the respondent.

SMITH

This is a proceeding for the redetermination of a deficiency in estate tax in the amount of $277.60. Questions at issue are: (1) Did the Commissioner in determining the deficiency include in the value of the…