Estate of Benton Louis Snyder, Corn Exch. Bank Trust Co. v. Commissioner

Estate of Benton Louis Snyder, Corn Exchange Bank Trust Company, Executor v. Commissioner.

Estate of Benton Louis Snyder, Corn Exch. Bank Trust Co. v. Commissioner

Docket No. 6230.

United States Tax Court

1945 Tax Ct. Memo LEXIS 56; 4 T.C.M. (CCH) 957; T.C.M. (RIA) 45320;

October 23, 1945

Paul G. Reilly, Esq., for the petitioner. T. R. Charshee, Esq., for the respondent.

MURDOCK

Memorandum Opinion

MURDOCK, Judge: The Commissioner determined a deficiency in estate tax in the amount of $4,822.54. The only assignment of error is as follows:

Respondent erroneously held that the amount of $21,715.50 paid as…