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ESTATE OF HOFFORD v. COMMISSIONER

Docket No. 1845.

4 T.C. 542 (1945)

ESTATE OF WILLIAM F. HOFFORD, DECEASED, MARKLE BANKING AND TRUST COMPANY, A CORPORATION, AND DONALD V. SMITH, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 8, 1945.

Attorney(s) appearing for the Case

Joseph J. Brown, Esq., for the petitioners.

Paul E. Waring, Esq., for the respondent.

This proceeding is for a redetermination of a deficiency of $44,446.65 in estate tax. In a statement attached to the deficiency notice the respondent made adjustments to the net estate of William F. Hofford, deceased, as follows:


Net estate for basic tax as disclosed by return ----------------------   ($14,537.88)
Additions to value of net estate and decreases in deductions:

     Real estate ----------------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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