Estate of Albert Patterson Humphrey v. Commissioner

Estate of Albert Patterson Humphrey, Deceased, Joe A. Humphrey, Temporary Administrator, v. Commissioner.

Estate of Albert Patterson Humphrey v. Commissioner

Docket No. 5430.

United States Tax Court

1946 Tax Ct. Memo LEXIS 288; 5 T.C.M. (CCH) 34; T.C.M. (RIA) 46018;

January 18, 1946

R. B. Cannon, Esq., for the petitioner. Homer J. Fisher, Esq., for the respondent.

OPPER

Memorandum Findings of Fact and Opinion

OPPER, Judge: In this proceeding petitioner estate contests respondent's determination of a deficiency in estate tax of $43,028. Petitioner's decedent, Albert Patterson Humphrey (hereinafter…