ESTATE OF LEE v. COMMISSIONER

Docket No. 11846.

11 T.C. 141 (1948)

ESTATE OF WORTH S. LEE, DECEASED, HELEN S. LEE, EXECUTRIX PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated August 5, 1948.


Attorney(s) appearing for the Case

Perce Hall, Esq., for the petitioner.

John H. Pigg, Esq., and Robert G. Harless, Esq., for the respondent.


OPINION.

TYSON, Judge:

The respondent determined against petitioner a deficiency in estate tax in the amount of $3,686.80, based on several adjustments, not all of which are in controversy herein.

The four assignments of error are that the respondent in his determination of the value of decedent's net estate, involving community property, erred in disallowing as deductions one-half of the following items incurred and paid by the executrix...

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