Estate of Mitchell v. Commissioner

Estate of John C. Mitchell, Deceased, Lillian C. Mitchell, Executrix v. Commissioner.

Estate of Mitchell v. Commissioner

Docket No. 2533-67.

United States Tax Court

T.C. Memo 1968-297; 1968 Tax Ct. Memo LEXIS 3; 27 T.C.M. (CCH) 1568; T.C.M. (RIA) 68297;

December 30, 1968, Filed

Johannes R. Krahmer, James M. Tunnell, Jr., and S. Samuel Arsht, 3000 Du Pont Bldg., Wilmington, Del., for the petitioner. Albert J. O'Connor, for the respondent.

TANNENWALD

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge: Respondent determined a deficiency in petitioner's estate tax in the amount of $122,474.90. The…