ESTATE OF NEWBOLD v. COMMISSIONER

Docket No. 3423.

4 T.C.M. 568 (1945)

Estate of Thomas Jefferson Newbold, Deceased, Katherine H. Newbold and Augustus P. Loring, Jr., Executors v. Commissioner.

United States Tax Court.

June 4, 1945.


Attorney(s) appearing for the Case

Earle W. Carr, Esq., 82 Devonshire St., Boston 9, Mass., for the petitioners. J. T. Haslam, Esq., for the respondent.


Memorandum Opinion

BLACK, Judge:

The Commissioner has determined a deficiency in estate tax against the Estate of Thomas Jefferson Newbold of $41,916.12. The deficiency is due to several adjustments made by the Commissioner in the estate tax return filed by the executors of decedent's estate. Some of these adjustments have been agreed to and not all of the deficiency is in controversy. The two adjustments which remain in issue are covered by the following...

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