Estate of Walter Blair Roddenbery v. Commissioner

Estate of Walter Blair Roddenbery, Sr., A.C. and J. B. Roddenbery, as Executors of said Estate v. Commissioner.

Estate of Walter Blair Roddenbery v. Commissioner

Docket No. 16569.

United States Tax Court

1949 Tax Ct. Memo LEXIS 95; 8 T.C.M. (CCH) 781; T.C.M. (RIA) 49210;

August 26, 1949

Sam P. Cain, Esq., Roddenbery Bldg., Atlanta, Ga., and J. L. Westmoreland, Esq., Wm. Oliver Bldg., Atlanta, Ga., for the petitioners. Bernard D. Hathcock, Esq., for the respondent.

HARLAN

Memorandum Findings of Fact and Opinion

HARLAN, Judge: The Commissioner determined a deficiency in estate tax in the amount of…