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ESTATE OF BUDD v. COMMISSIONER

Docket No. 112,340.

4 T.C.M. 601 (1945)

Estate of Mary Chesnut Budd, J. T. Budd, Jr., Executor v. Commissioner.

United States Tax Court.

June 7, 1945.

Attorney(s) appearing for the Case

James Whitehurst, Esq., for the petitioner. Bernard D. Hathcock, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

Respondent determined a deficiency in estate tax against the estate of Mary Chesnut Budd in the amount of $11,649.99, resulting in part from (1) respondent's inclusion, under section 302(c) of the Revenue Act of 1926 as amended, in decedent's gross estate of the amount of $80,775 as the value on the date of decedent's death August 15, 1938 of shares of stock transferred by the decedent on October 19, 1937 and determined by...

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