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ESTATE OF STEWART v. COMMISSIONER

Docket No. 861.

4 T.C.M. 59 (1945)

Estate of Louis Stewart, Deceased, Louis Stewart, Jr., and Mildred Stewart, Executors v. Commissioner.

United States Tax Court.

Entered January 22, 1945.

Attorney(s) appearing for the Case

Lemuel Skidmore, Esq., 165 Broadway, New York, N. Y., for the petitioners. Walt Mandry, Esq., for the respondent.

Memorandum Opinion

DISNEY, Judge:

This case involves a deficiency of $19,249.62 in estate tax. The facts are embodied in a stipulation of facts which we adopt as our findings of fact.

[The Facts]

Petitioner's decedent, Louis Stewart, hereinafter referred to as the grantor, died testate November 30, 1940, a resident of the state of New York. On March 22, 1913, he transferred certain property to Louis Stewart, Jr., his son, and Ernest...

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