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ESTATE OF WEISS v. COMMISSIONER

Docket No. 6144.

6 T.C. 227 (1946)

ESTATE OF KARL WEISS, DECEASED, IRMA NORMAN, ADMINISTRATRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 20, 1946.

Attorney(s) appearing for the Case

Harold Manheim, Esq., for the petitioner.

Laurence F. Casey, Esq., for the respondent.

The Commissioner determined a deficiency of $2,510.05 in estate tax. The only question for decision is whether the decedent had any property situated in the United States at the time of his death. Most of the facts have been stipulated.

FINDINGS OF FACT.

Irma Norman is the duly constituted administratrix of the estate of Karl Weiss. The estate tax return was filed with the collector of internal revenue for the second district of New York.

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