Estate of Goldstein v. Commissioner

Estate of William Goldstein, Deceased, Thelma Zelinger, Executrix v. Commissioner.

Estate of Goldstein v. Commissioner

Docket No. 1761-70.

United States Tax Court

T.C. Memo 1971-322; 1971 Tax Ct. Memo LEXIS 11; 30 T.C.M. (CCH) 1399; T.C.M. (RIA) 71322;

December 22, 1971, Filed

Gilbert Goldstein, 1234 Bannock, Denver, Colo., for the petitioner. Arther B. Bleecher, for the respondent.

SCOTT

Memorandum Findings of Fact and Opinion

SCOTT, Judge: Respondent determined a deficiency in the estate tax of the Estate of William Goldstein in the amount of $25,596.59.

The issue for decision is whether decedent's…