Estate of Lucy B. Platt v. Commissioner

Estate of Lucy B. Platt, Deceased, Tillotson B. Platt, Lester B. Platt, and United States Trust Company of New York, Executors v. Commissioner.

Estate of Lucy B. Platt v. Commissioner

Docket No. 11100.

United States Tax Court

1947 Tax Ct. Memo LEXIS 126; 6 T.C.M. (CCH) 885; T.C.M. (RIA) 47214;

July 29, 1947

William J. McClellan, Esq., for the petitioner. Rigmor O. Carlsen, Esq., for the respondent.

DISNEY

Memorandum Opinion

DISNEY, Judge: This case involves estate tax. The deficiency, all of which is placed in issue, was determined in the amount of $17,646.05. The only question presented is whether…