ESTATE OF WAHL v. COMMISSIONER

Docket No. 2732.

3 T.C.M. 835 (1944)

Estate of James S. Wahl, by Sharon J. Pate, Coexecutor and Devisee v. Commissioner.

United States Tax Court.

Entered August 7, 1944.


Attorney(s) appearing for the Case

Sharon J. Pate, for the petitioner. James J. Waters, Esq., for the respondent.


Memorandum Opinion

SMITH, Judge:

This is a proceeding for the redetermination of a deficiency in estate tax in the amount of $1,080.19.

The petition alleges that the respondent erred in his determination of the deficiency by including in the gross estate (1) Lots 1, 2, 8, and 9 in Block 10, Ward's First Addition to the City of Caruthersville, Missouri, which he valued at $17,666.66, and (2) two promissory notes (items 2 and 3 of the deficiency notice...

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