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ESTATE OF OLIVER v. COMMISSIONER

Docket No. 1132.

3 T.C.M. 408 (1944)

Estate of Olive Hume Oliver, Deceased, William Hume Oliver and Harbaugh Miller, Executors v. Commissioner.

United States Tax Court.

Entered April 28, 1944.

Attorney(s) appearing for the Case

S. Leo Ruslander, Esq., First Nat. Bank Bldg., Pittsburgh, Pa., for the petitioners. J. Harrison Miller, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

SMITH, Judge:

This proceeding is for the redetermination of a deficiency in estate tax in the amount of $13,900.52. The petition alleges that the respondent erred in determining the amount of the estate tax liability (1) by adding to the net estate reported the difference between the face value of a promissory note held by the estate in the amount of $1,550 and the amount collected thereon, $110.91, or $1,439.09; ...

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