Estate of Kellar E. Watson v. Commissioner

Estate of Kellar E. Watson, Sr., Deceased, Kellar E. Watson, Jr., Executor v. Commissioner.

Estate of Kellar E. Watson v. Commissioner

Docket No. 10406.

United States Tax Court

1948 Tax Ct. Memo LEXIS 251; 7 T.C.M. (CCH) 74; T.C.M. (RIA) 48019;

February 18, 1948

Joseph D. Brady, Esq., and Stanley C. Anderson, Esq., 433 So. Spring St., Los Angeles 13, Calif., for the petitioner. E. A. Tonjes, Esq., for the respondent.

OPPER

Memorandum Findings of Fact and Opinion

OPPER, Judge: Respondent determined a deficiency in estate tax of $ 3,154.74 against the estate of Kellar E. Watson, Sr., hereinafter…