Estate of Hardesty v. Commissioner

Estate of Rudd Hardesty, Deceased, The Denver National Bank, Executor v. Commissioner.

Estate of Hardesty v. Commissioner

Docket No. 29670.

United States Tax Court

1952 Tax Ct. Memo LEXIS 258; 11 T.C.M. (CCH) 359; T.C.M. (RIA) 52110;

April 15, 1952

Guy K. Brewster, Esq., 1011 University Bldg., Denver, Colo., for the petitioner. Wm. B. Springer, Esq., for the respondent.

JOHNSON

Memorandum Findings of Fact and Opinion

JOHNSON, Judge: This proceeding involves a deficiency in estate tax of $50,863.46, as determined by the Commissioner. Petitioner claims a refund for overpayment in the Gladys V. January…