Estate of Fred B. Fisk v. Commissioner

Estate of Fred B. Fisk, Deceased, Edna E. Fisk, Executrix v. Commissioner.

Estate of Fred B. Fisk v. Commissioner

Docket No. 26483.

United States Tax Court

1952 Tax Ct. Memo LEXIS 341; 11 T.C.M. (CCH) 77; T.C.M. (RIA) 52018;

January 28, 1952

Donald G. Tripp, Esq., 1423 Ford Bldg., Detroit, Mich., for the petitioner. Cyrus A. Neuman, Esq., for the respondent.

TIETJENS

Memorandum Findings of Fact and Opinion

TIETJENS, Judge: The taxes in controversy are federal estate taxes of the Estate of Fred B. Fisk, deceased, in the amount of $3,353.16, together with a five per cent penalty for failure to file a…