ESTATE OF WILKINSON v. COMMISSIONER

Docket No. 6038.

5 T.C. 1246 (1945)

ESTATE OF ADA M. WILKINSON, CENTRAL HANOVER BANK AND TRUST COMPANY, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 13, 1945.


Attorney(s) appearing for the Case

Denis B. Maduro, Esq., for the petitioner.

Charles P. Reilly, Esq., for the respondent.


This case concerns an asserted deficiency of $200,245.90 in Federal estate taxes, and the sole controversy between the parties is over the proper amount of a deduction for previously taxed property allowable to the estate of decedent, who died within five years after the death of her husband. At the hearing, petitioner proposed an amendment to the petition so as to claim an additional deduction on account of added attorneys' fees...

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