ESTATE OF CAREY v. COMMISSIONER

Docket No. 7882.

9 T.C. 1047 (1947)

ESTATE OF WILLIAM A. CAREY, DECEASED, THE MARINE NATIONAL BANK OF ERIE, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated November 28, 1947.


Attorney(s) appearing for the Case

Samuel Y. Rossiter, Esq., for the petitioner.

Stanley L. Drexler, Esq., for the respondent.


An order of the Court was entered in this proceeding which vacated the findings of fact and opinion which was promulgated September 25, 1946, and reported at 7 T.C. 859. The present findings of fact and opinion are substituted for the report appearing at 7 T.C. 859. Cf. Vernon J. Bert, Trustee, 34 B. T. A. 805.

This proceeding is for redetermination of a deficiency in estate tax in the amount of...

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