ESTATE OF BURNEY v. COMMISSIONER

Docket No. 3058.

4 T.C. 449 (1944)

ESTATE OF I. H. BURNEY, DECEASED, HENRY P. BURNEY, BELLE L. S. BURNEY AND ELMER RENFRO, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 11, 1944.


Attorney(s) appearing for the Case

R. B. Cannon, esq., Harry C. Weeeks, Esq., and Henry P. Burney, Esq., for the petitioners.

J. Marvin Kelley, Esq., for the respondent.


The petition herein was filed for the purpose of contesting deficiencies determined by the Commissioner in the amount of $20,109.58 in Federal estate tax against the estate of I. H. Burney, deceased. Decedent died December 21, 1940, and the estate tax return was duly filed with the collector of internal revenue for the second district of Texas, at Dallas, Texas. Petitioners claim an overpayment in their amended petition.

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