Estate of Luther v. Commissioner

Estate of Alice T. Luther, Deceased, Thomas F. Luther, Executor v. Commissioner.

Estate of Luther v. Commissioner

Docket No. 738-66.

United States Tax Court

T.C. Memo 1970-113; 1970 Tax Ct. Memo LEXIS 247; 29 T.C.M. (CCH) 500; T.C.M. (RIA) 70113;

May 13, 1970, Filed

D. Chase Troxell, 30 Rockefeller Plaza, New York, N. Y., for the petitioner. William F. Chapman, for the respondent.

RAUM

Memorandum Findings of Fact and Opinion

The Commissioner originally determined a deficiency in petitioner's estate tax in the amount of $52,611.86, and thereafter, in an Amendment to Answer, he claimed an increased…