ESTATE OF ALLISON v. COMMISSIONER

Docket No. 7725.

5 T.C.M. 992 (1946)

Estate of Martha A. Allison, Deceased, The Union National Bank of Pittsburgh, Executor v. Commissioner.

United States Tax Court.

Entered November 25, 1946.


Attorney(s) appearing for the Case

Lee W. Eckels, Esq., 2812 Grant Bldg., Pittsburgh, Pa. for the petitioner. J. O. Kramer, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

LEECH, Judge:

Respondent has determined a deficiency in estate tax in the amount of $4,075.81. Certain of the facts were stipulated and additional facts were established by testimony and exhibits introduced at the hearing. We find the facts as stipulated and such additional facts as are hereinafter set forth are found upon the evidence. The issues are: (a) whether brokerage fee paid for the sale of real estate constitutes...

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