ESTATE OF DAILY v. COMMISSIONER

Docket No. 8655.

6 T.C.M. 114 (1947)

Estate of Katharine H. Daily, Deceased, Marshall & Ilsley Bank, Administrator with the Will Annexed of the Estate of Katharine H. Daily, Deceased v. Commissioner.

United States Tax Court.

Entered February 7, 1947.


Attorney(s) appearing for the Case

Raymond T. Zillmer, Esq., for the petitioner. Jackson L. Boughner, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

DISNEY, Judge:

This proceeding involves a deficiency of $1,490.05 in estate tax. The issues are the value on July 23, 1941, of 350 shares of stock of the Harley-Davidson Motor Co. and whether petitioner may deduct from gross estate an additional amount for attorneys' and administrator's fees.

Findings of Fact

The petitioner is the administrator of the estate of Katharine H. Daily, who died on July...

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