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ESTATE OF ARMSTRONG v. COMMISSIONER

Docket No. 1075.

3 T.C.M. 77 (1944)

The Estate of Edwin Royce Armstrong, Deceased, The Northern Trust Company, Executor v. Commissioner.

United States Tax Court.

Entered January 28, 1944.

Attorney(s) appearing for the Case

Moses Levitan, Esq., 120 S. La Salle St., Chicago, Ill., for the petitioner. Charles Munz, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent determined a deficiency in estate tax in the amount of $19,198.15. The petition states that approximately $13,473 is in dispute.

The error alleged by petitioner is the inclusion in the gross estate of the sum of $80,000, representing the value at the applicable valuation date of an interest in 2,000 shares of stock in the Armstrong Paint & Varnish Works.

The principal question presented is...

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