Estate of William O. Burton v. Commissioner

Estate of William O. Burton, Deceased, John L. Meyer, et al., Executors v. Commissioner.

Estate of William O. Burton v. Commissioner

Docket No. 7528.

United States Tax Court

1947 Tax Ct. Memo LEXIS 219; 6 T.C.M. (CCH) 495; T.C.M. (RIA) 47118;

May 6, 1947

Charles Looker, Esq., 11 Broadway, New York 4, N. Y., for the petitioner. Francis X. Gallagher, Esq., for the respondent.

KERN

Memorandum Findings of Fact and Opinion

KERN, Judge: Respondent, under date of January 17, 1945, determined a deficiency in Federal estate tax of petitioners in the amount of $1,028.485.15. By far the greater part of this…