Estate of Hummel v. Commissioner

ESTATE OF FREDERICK E. HUMMEL, DECEASED, VIRGINIA NATIONAL BANK/RICHMOND (FORMERLY VIRGINIA TRUST CO.), EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Hummel v. Commissioner

Docket No. 11560-77.

United States Tax Court

T.C. Memo 1979-283; 1979 Tax Ct. Memo LEXIS 243; 38 T.C.M. (CCH) 1101; T.C.M. (RIA) 79283;

July 26, 1979, Filed

Frank W. Hardy, for the petitioner.

Stephen M. Friedberg, for the respondent.

WILBUR

MEMORANDUM FINDINGS OF FACT AND OPINION

WILBUR, Judge: Respondent determined a deficiency of $11,901.60 in petitioner's Federal estate tax. Due to concessions by…