ESTATE OF O'NEAL v. COMMISSIONER

Docket No. 4012.

6 T.C.M. 713 (1947)

Estate of Benjamin Paschal O'Neal, Benjamin Paschal O'Neal, Jr., and the Citizens & Southern National Bank, Executors v. Commissioner.

United States Tax Court.

Entered June 24, 1947.


Attorney(s) appearing for the Case

C. Baxter Jones, Esq., Marion Smith, Esq., and Charles M. Cork, Esq., 1007 Persons Bldg., Macon, Ga., for the petitioners. F. L. Van Haaften, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

HARRON, Judge:

Respondent determined a deficiency in estate tax in the amount of $253,099.95. The deficiency results from several adjustments of the respondent of which only one now remains in issue. The petitioners, in the petition, made several allegations of error which are no longer in issue. The petitioners made claim for increase in the amount of the deduction for miscellaneous administration expenses. It has...

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