Estate of Peyton v. Commissioner

Estate of Hamilton H. Peyton, deceased, John L. Peyton, executor, and Olive Peyton, executrix v. Commissioner.

Estate of Peyton v. Commissioner

Docket No. 85293.

United States Tax Court

T.C. Memo 1962-205; 1962 Tax Ct. Memo LEXIS 102; 21 T.C.M. (CCH) 1111; T.C.M. (RIA) 62205;

August 28, 1962

Royal G. Bouschor, Esq., 917 Torrey Bldg., Duluth, Minn., and Patrick J. McNulty, Esq., for the petitioner. Donald W. Geerhart, Esq., and Willard J. Kiser, Jr., Esq., for the respondent.

SCOTT

Memorandum Opinion

SCOTT, Judge: Respondent determined a deficiency of $31,492.27 in the estate tax of the Estate of…