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ESTATE OF THOMPSON v. COMMISSIONER

Docket No. 13201.

7 T.C.M. 142 (1948)

Estate of William Everett Thompson, Deceased, Robbie M. Thompson, Executrix, v. Commissioner.

United States Tax Court.

Entered March 17, 1948.

Attorney(s) appearing for the Case

J. M. Wells, Esq., 501 Masonic Temple, Greenville, S. C., for the petitioner. Newman A. Townsend, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

The Commissioner determined a deficiency of $3,381.93 in the estate tax of William Everett Thompson, deceased, in part by including in gross estate the full value of a bank account carried in decedent's name and the full value of a furnished home held in the name of decedent and wife as an estate by the entirety. Petitioner contends that only one-half of the value of the bank account and home should...

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