Estate of Barton v. Commissioner

Estate of Lewis W. Barton, John J. Glavin, Co-executor and Ernest A. Kopp, Co-executor v. Commissioner.

Estate of Barton v. Commissioner

Docket No. 1622-69.

United States Tax Court

T.C. Memo 1972-30; 1972 Tax Ct. Memo LEXIS 225; 31 T.C.M. (CCH) 116; T.C.M. (RIA) 72030;

February 8, 1972, Filed

Sidney D. Rosoff and Stephen Golding for the petitioner. Rudolph J. Korbel, for the respondent.

SCOTT

Memorandum Findings of Fact and Opinion

SCOTT, Judge: Respondent determined a deficiency in the Federal estate tax of the Estate of Lewis W. Barton in the amount of $39,435.27.

Certain issues have been disposed of…