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ESTATE OF DAVIS v. COMMISSIONER

Docket No. 106645.

1 T.C.M. 476 (1943)

Estate of Alice B. Davis, Robert L. Davis, Executor v. Commissioner.

United States Tax Court.

Entered January 25, 1943.

Attorney(s) appearing for the Case

Arthur L. Evely, Esq., 1000 Penobscot Bldg., Detroit, Mich., and Raymond H. Berry, Esq., 1000 Penobscot Bldg., Detroit, Mich., for the petitioner. Philip M. Clark, Esq., and Paul A. Sebastian, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

MELLOTT, Judge:

Respondent determined a deficiency in estate tax in the amount of $50,500.38. Several assignments of error have been abandoned, conceded or confessed. Their disposition is reflected in the following schedule.

  Issue                            Description                Amount Claimed      Disposition

  4 (c) and 4 (d)    Property previously taxed ...........

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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