Estate of Raphael A. Casilear v. Commissioner

Estate of Raphael A. Casilear, the Lincoln National Bank of Washington, et al., Executors v. Commissioner.

Estate of Raphael A. Casilear v. Commissioner

Docket No. 6485.

United States Tax Court

1945 Tax Ct. Memo LEXIS 52; 4 T.C.M. (CCH) 970; T.C.M. (RIA) 45328;

October 26, 1945

Meredith M. Daubin, Esq., Munsey Bldg., Washington, D.C., for the petitioner. Elmer L. Corbin, Esq., for the respondent.

DISNEY

Memorandum Opinion

DISNEY, Judge: This case involves Federal estate taxes, deficiency have been determined in the amount of $1,760.28. Certain issues set forth in the petition have, by agreement, been…