ESTATE OF AWREY v. COMMISSIONER

Docket No. 3827.

5 T.C. 222 (1945)

ESTATE OF FLETCHER E. AWREY, ELTON R. AWREY ET AL., EXECUTORS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 11, 1945.


Attorney(s) appearing for the Case

Elorion Plante, C. P. A., for the petitioners.

Melvin S. Huffaker, Esq., and Philip M. Clark, Esq., for the respondent.


This case involves estate tax liability. Decedent died on December 9, 1939. The respondent determined a deficiency in the amount of $30,796.79. Petitioner claims that there was an overassessment of $14,864.38.

The issues remaining for our consideration are as follows:

(1) As of the date of the decedent's death, to what extent, if any, did decedent's wife have an interest in her husband's one-quarter share in the partnership known as Awrey Bakeries?

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