Estate of Charles H. Atkins v. Commissioner

Estate of Charles H. M. Atkins, deceased, Warner Lewis Atkins, Executor, v. Commissioner.

Estate of Charles H. Atkins v. Commissioner

Docket No. 29170.

United States Tax Court

1951 Tax Ct. Memo LEXIS 70; 10 T.C.M. (CCH) 997; T.C.M. (RIA) 51309;

October 18, 1951

Elden McFarland, Esq., 618 Southern Bldg., Washington, D.C., and C. Chester Guy, Esq., for the petitioner. John O. Durkan, Esq., for the respondent.

VAN FOSSAN

Memorandum Findings of Fact and Opinion

The respondent determined an estate tax deficiency of $233,846.80. The only issue remaining after settlement of other questions by stipulation is…