Estate of Oliver v. Commissioner

Estate of Olive Hume Oliver, Deceased, William Hume Oliver and Harbaugh Miller, Executors v. Commissioner.

Estate of Oliver v. Commissioner

Docket No. 1132.

United States Tax Court

1944 Tax Ct. Memo LEXIS 273; 3 T.C.M. (CCH) 408; T.C.M. (RIA) 44138;

April 28, 1944

S. Leo Ruslander, Esq., First Nat. Bank Bldg., Pittsburgh, Pa., for the petitioners. J. Harrison Miller, Esq., for the respondent.

SMITH

Memorandum Findings of Fact and Opinion

SMITH, Judge: This proceeding is for the redetermination of a deficiency in estate tax in the amount of $13,900.52. The petitioner alleges that the respondent erred…