ESTATE OF RANSBOTTOM v. COMMISSIONER

Docket No. 109290.

3 T.C. 1041 (1944)

ESTATE OF LIZZIE M. RANSBOTTOM, BY CLARE R. BROWN AND RUTH R. BROWN, EXECUTRICES, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 28, 1944.


Attorney(s) appearing for the Case

E. B. Graham, Esq., for the petitioners.

John H. Pigg, Esq., for the respondent.


OPINION.

HARRON, Judge.

The facts in this proceeding have been submitted under an agreed statement of facts and the stipulation is incorporated herein by reference.

The respondent originally determined a deficiency in estate tax in the amount of $8,337.98. At the hearing in this proceeding, respondent submitted a recomputation of the deficiency, under which he now asserts that there is a deficiency in the amount of $1,693.30 only.

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